Explanatory notes to the Environmental accounts

The figures presented in the Environmental Accounts have been produced and audited by the pertinent divisions.
Responsibility for the correct formation of the figures has been maintained within the individual production units, pending the implementation of a standardized Environmental Management System, capable of coding the procedures for obtaining a regular flow of numeric information.
Before final acceptance, however, the official figures have been subject to a validation process which anticipated four control procedures:

  1. comparison with the historical data in order to highlight and justify any significant discrepancies;
  2. repetition at least twice of the acquisition process;
  3. feedback to the divisions responsible for the final validation of the figures;
  4. sample audit carried out by an external specialised firm.

The figures have been divided up into three categories:

  • estimated;
  • calculated;
  • gauged.

In the event of estimated data, the greatest of attention was paid to checking the reasonableness of the underlying criteria used, with the aim of resorting as little as possible, in the future, to this form of measurement of the environmental  parameters.
When the figures are the result of calculation, the algorithm used has been concisely specified in order to permit the full comprehension of the mathematical result.
When, lastly, the data has been measured, an estimate of the uncertainty to be associated with the number is provided.