This Consolidated non-financial reporting is subject to a limited audit (“Limited assurance engagement” in accordance with the criteria indicated by the ISAE standard 3000, Revised version) by Audirevi S.p.A.; these activities concluded with the issue of the “Independent auditors’ report” presented at the end of this document.

It should be noted that the quantitative information provided in the Consolidated non-financial reporting, which is not referable to the indicators present in the “GRI contents reference table” and to the data included in the Group’s Consolidated Financial Statements, was not specifically examined by Audirevi S.p.A.. This information was presented on a voluntary basis, also with reference to the materiality analysis, in addition to the matters required by Italian Legislative Decree No. 254/16 and by the reporting standards adopted by the Hera Group.