GRI content index: reporting principles, universal standards and material topic-specific standards

[GRI - 102-3], [GRI - 103-1], [GRI - 103-2],

The Sustainability Report has been prepared in accordance with the GRI Standards. The Index incorporates the news of the 2021 edition of the Universal Standards and contains:

  • the “Statement of use”;
  • reference to the GRI 1: Foundation 2021, i.e. to the reporting principles;
  • definition of the 30 general disclosures (GRI 2: General Disclosures 2021), the 3 disclosures on material topics (GRI 3: Material Topics 2021) and the 71 specific disclosures of the GRI (also including the GRI 306-3 of GRI 306: Effluents and waste 2016, as required by the framework, which therefore appears twice in the index), selected, as part of the respective Specific Standards, for their correlation with Acea’s material topics, with evidence of the sections and pages of the document, where it is possible to consult the requested contents or the feedback directly reported in the index.

The GRI content index, in accordance with the specific Standards, contains the list of related material topics of the Acea Group; for details on the compliance of Acea’s material topics of high relevance and the GRI specific disclosures, please refer to Table no. 1 (see Disclosing sustainability: methodological note).

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