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Independent report on the limited assurance engagement of
the Corporate Social Responsibility Report as of 30
november 2017

INDEPENDENT REPORT ON THE LIMITED
ASSURANCE ENGAGEMENT OF THE CORPORATE To the Board of Directors of Costa Crociere SpA
SOCIAL RESPONSIBILITY REPORT AS OF 30 NOVEMBER 2017
COSTA CROCIERE SPA We have carried out a limited assurance engagement on the Corporate Social Responsibility Report
(hereinafter the “Report”) of Costa Crociere SpA (hereinafter “Costa Crociere” or the “Company”) for
the year ended 30 November 2017.

Responsibility of the Directors for the Corporate Social Responsibility 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, as indicated in the
paragraph “Methodological note” of the Report, and for that part of internal control that they
consider necessary to prepare Corporate Social Responsibility 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 IAASB (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.

Our company applies the International Standard on Quality Control 1 (ISQC (Italy) 1) and, therefore,
maintains an overall quality control system that includes directives and procedures on the compliance
with the ethical principles, with the professional principles and with the applicable laws and
regulations.