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INDEPENDENT AUDITORS’ REPORT ON THE SUSTAINABILITY REPORT AS OF 30 The procedures consisted in verifying its compliance with the principles for defining the content and
NOVEMBER 2016 the quality of a sustainability report set out in the G4 Sustainability Reporting Guidelines.

The procedures performed are summarised as follows:
To the Board of Directors of
Costa Crociere SpA  comparing the financial information reported in the Report with the information included in
the Company financial statements as of 30 November 2016 on which we issued our audit
opinion, in accordance with articles 14 and 16 of legislative decree n. 39 of 27 January 2010, on
We have carried out a limited assurance engagement of the Sustainability Report for the year ended 30 10 May 2017;
November 2016 (hereinafter the “Report”) of Costa Crociere SpA (hereinafter “Costa Crociere” or the  analysing, through inquiries, the governance system and the process for managing the
“Company”).
sustainability issues relating to Company’s strategy and operations;
Responsibility of the Directors for the Report  analysing the process aimed at defining the significant reporting areas to be disclosed in the
Report, with regard to the methods for their identification, in terms of priority for the various
The Directors are responsible for preparing the Report in compliance with the G4 Sustainability stakeholders, as well as the internal validation of the findings;
Reporting Guidelines defined in 2013 by the GRI - Global Reporting Initiative as indicated in the  analysing the processes underlying the generation, recording and management of quantitative
paragraph “Note on methods” of the Report. The Directors are responsible for that part of internal data included in the Report. In detail, we carried out:
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 ‐ meetings and interviews with management of Costa Crociere to achieve a general
responsible for defining the sustainability performance targets of Costa Crociere, for reporting the understanding of the information, accounting and reporting systems in use to prepare
sustainability results, as well as for identifying the stakeholders and the significant aspects to be the Report, as well as of the internal control processes and procedures supporting the
reported. collection, aggregation, processing and submission of the information to the function
responsible for the Report preparation;
Auditor’s responsibility ‐ a sample-based analysis of the documents supporting the preparation of the Report, in
order to obtain evidence of the reliability of processes in place and of the internal control
We are responsible for the preparation of this report on the basis of the work performed. We system underlying the treatment of the information relating to the objectives disclosed in
conducted our engagement in accordance with the International Standard on Assurance the Report;
Engagements 3000 (Revised) – Assurance Engagements other than Audits or Reviews of Historical ‐ verification onboard the ship Costa Mediterranea, in order to obtain evidence of the
Financial Information (“ISAE 3000”), issued by the IASSB (“International Auditing and Assurance reliability of shipboard processes in place, and of the internal control system underlying
Standards Board”) for limited assurance engagements. The standard requires that we comply with the treatment of the information, as well as, on a sample basis, to cross check data
applicable ethical requirements, including professional independence, since services or activities that relating to the said shipboard processes towards supporting documents;
could have generated an independence conflict have not been performed for the Company, and that we  analysing the internal consistency of the qualitative information described in the Report and
plan and perform our work to obtain limited assurance that the Report is free from material its compliance with the guidelines identified in the preceding paragraph “Responsibility of the
misstatement.
Directors for the Report”;
Our company applies the International Standard on Quality Control 1 (ISQC (Italy) 1) and, therefore,  analysing the engagement of stakeholders and its results through the existing documentation
maintains an overall quality control system that includes directives and procedures on the compliance concerning the significant matters arisen during Company’s dialogue initiatives;
with the ethical principles, with the professional principles and with the applicable laws and  obtaining a representation letter, signed by the legal representative of Costa Crociere SpA, on
regulations.
the compliance of the Report with the guidelines identified in the paragraph “Responsibility of
The procedures we performed consisted in interviews, primarily of company personnel responsible for the Directors for the Report”, as well as the reliability and completeness of the disclosed
the preparation of the information presented in the Report, analysis of documents, recalculations and information.
other verification procedures.

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