External audit

The report was audited by an independent firm. The audit was conducted by DNV-GL and covered two areas:

• the overall collection and processing of the data received (a data collection and processing procedure was defined to do so);
• the information declared by the initial processing facilities.

Interviews were carried out with personnel at the Shared Value and Sustainability Department of Hera, the Waste Management Services Department of Hera, AcegasApsAmga and Marche Multiservizi and the contacts involved in data collection and management of the companies Calcina Iniziative Ambientali Srl, Cartiera di Carbonera SpA, Ecoglass Srl, Enomondo Srl, Frati Luigi SpA, and S.A.BA.R. SpA, Zola Predosa Teleriscaldamento Srl and Herambiente (composting plants for the green/organic waste recovery chain and the sorting plants for all the dry matter chains).

The sampling method used by the plants managed by non-Group companies is governed by criteria that ensure the qualitative and quantitative coverage of the external audit and enable the comparability and measurability over time of the improvement objectives that have arisen during the audits.

Upon completing their work, DNV GL issued the following Audit Declaration.