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www.pwc.com/itINDEPENDENT REPORT ON THE LIMITED ASSURANCE ENGAGEMENT OF THE 2015
SUSTAINABILITY REPORT
To the Board of Directors of
Costa Crociere SpA
We have carried out a limited assurance engagement on the Sustainability Report (hereinafter also the
“Report”) of Costa Crociere SpA (hereinafter also “Costa Crociere” or the “Company”) for the year
ended 30 November 2015.
Responsibility of the Directors for the sustainability Report
The Directors are responsible for preparing the Report in compliance with the
G4 Sustainability
Reporting Guidelines
defined in 2013 by the
GRI - Global Reporting Initiative
(the “
G4 Sustainability
Reporting Guidelines
”), as indicated in the paragraph “Note concerning the method” of the Report,
and for that part of internal control that they consider necessary to prepare a sustainability report that
is free from material misstatement, whether due to fraud or unintentional behaviours or events. The
Directors are also responsible for defining the sustainability performance targets of Costa Crociere, for
reporting the sustainability results, as well as for identifying the stakeholders and the significant
aspects to be reported.
Auditor’s responsibility
We are responsible for the preparation of this report on the basis of the work performed. We
conducted our engagement in accordance with “
International Standard on Assurance Engagements
3000 (revised) – Assurance Engagements other than Audits or Reviews of Historical Financial
Information” (“ISAE 3000”)
, issued by the International Auditing and Assurance Standards Board for
limited assurance engagements. The standard requires that we comply with applicable ethical
requirements, including professional independence, and that we plan and perform our work to obtain
limited assurance that the Report is free from material misstatement. The procedures consisted in
interviews, primarily of company personnel responsible for the preparation of the information
presented in the Report, analysis of documents, recalculations and other verification procedures.
The procedures we performed on the Report consisted in verifying its compliance with the principles
for defining the content and the quality of a sustainability report set out in the “
G4 Sustainability
Reporting Guidelines
”, and are summarised as follows: