Environmental account - overview
[GRI - 102-2],
[GRI - 301-1],
[GRI - 303-1],
[GRI - 303-2],
[GRI - 303-3],
[GRI - 303-5],
[GRI - 305-1],
[GRI - 305-2],
[GRI - 305-7],
[GRI - 306-2],
SCOPE
The scope of the Environmental Accounts is consistent with the reporting scope of the Sustainability Report (Consolidated Non-Financial Statement pursuant to Legislative Decree no. 254/2016/NFS), as defined in the Methodological Note. Therefore, as of 2022, data from Deco, which was acquired by the Group in December 2021, and the Grasciano Hub, which was acquired in Acea Ambiente in 2022 and is operated by Deco, are also represented in the Environmental Accounts227. The facilities are reported collectively and presented below under the term "Deco sites" (for further details, see "Relations with the environment - Environment Area").
The water Companies in which Acea has an investment: Acque, Publiacqua and Umbra Acque - consolidated in the Financial Statements with the equity methodare marginally included in the Environmental Accounts and only relative to the aspects which are specifically signalled in the text. Please see the chapter Water companies data sheets and overseas activities (outside the scope of the NFS).228
The Environmental Accounts, integral part of the Sustainability Report, combines and presents systematically the information and environmental performance data of the principal Companies of the Group. The data is divided into “product systems” pertaining to the energy, “environment” and “water fields”, according to the Life Cycle Assessment approach (standard ISO Series 14040), which assesses the entire life cycle of the systems.
The report comprises over 500 items and parameters monitored which quantify the physical flows generated by the activities and some performance indicators.
For the three areas — Energy, Environment, Water — the sub- stances used by the Group over a three-year period — whether natural, like water, or not natural, like chemicals, renewable or not — the products, emissions, effluents and waste related to the activities managed are attributable to producing and distributing energy, for collecting and distributing drinking water, treatment, and all the processes associated with waste management, including waste-to-energy. Every use of resources is reduced to a minimum in terms of quantity and every substance is selected carefully in terms of quality, safety and environmental sustainability.
In the Explanatory Notes, we provide additional information regarding the quality of the data presented, in particular, whether it was measured, estimated or calculated, and the principal items of the Environmental Accounts, indicated in the tables and in the text by a number in brackets, including a brief description.
227 In addition to its own properties, Deco manages an active landfill, a depleted landfill, and an inactive treatment facility for the Grasciano Hub.
228 Demap, Aquaser and Acea Innovation are present in the Environmental Accounts, and precisely in Resources (fuel used by the main Group Companies for transport and heating) and in Emissions (the emissions of carbon dioxide from transport and packaging). In fact, they cannot be present in the other product systems (according to ISO 14040) as they do not have a product cycle system that can be reported.