Page 142 - BILANCIO DI SOSTENIBILITÀ 2017 RISULTATI E PROSPETTIVE

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The procedures we performed consisted in verifying compliance of the Report with the principles for Conclusion
defining the content and the quality of a sustainability report set out in the G4 Sustainability
Reporting Guidelines, and are summarised as follows: Based on the work performed, nothing has come to our attention that causes us to believe that the
 comparing the financial information reported in chapter “The Economic Dimension” of the Report Corporate Social Responsibility Report of Costa Crociere SpA as of 30 November 2017 has not been
with the information included in the Company financial statements as of 30 November 2017 on prepared, in all material respects, in compliance with the G4 Sustainability Reporting Guidelines
which we issued our audit opinion, in accordance with articles 14 and 16 of legislative decree n° 39 defined in 2013 by the GRI - Global Reporting Initiative as disclosed in the paragraph
of 27 January 2010, on 20 March 2018; “Methodological note” of the Report.
 analysing, through inquiries, the governance system and the process for managing the
sustainability issues relating to the Company’s strategy and operations;
 analysing the process aimed at defining the significant reporting areas to be disclosed in the Report, Genoa, 6 June 2018
with regard to the methods for their identification, in terms of priority for the various stakeholders,
as well as the internal validation of the process findings;
 analysing the processes underlying the generation, recording and management of quantitative data PricewaterhouseCoopers Advisory SpA
included in the Report. In detail, we carried out:
‐ meetings and interviews with management of Costa Crociere to achieve a general Signed by
understanding of the information, accounting and reporting systems in use to prepare the
Report, as well as of the internal control processes and procedures supporting the collection, Paolo Bersani
aggregation, processing and submission of the information to the function responsible for the (Partner)
Report preparation;
‐ 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 system
underlying the treatment of the information relating to the objectives disclosed in the Report; This report has been translated from the original, which was issued in Italian, solely for the
‐ verification onboard the ship Costa Diadema, in order to obtain evidence of the reliability of convenience of international readers.
shipboard processes in place underlying the treatment of the information, as well as, on a
sample basis, to cross check data relating to the said shipboard processes towards supporting
documents;
 analysing the internal consistency of the qualitative information described in the Report and its
compliance with the guidelines identified in the preceding paragraph “Responsibility of the
directors for the Corporate Social Responsibility Report”;
 obtaining a representation letter, signed by the legal representative of Costa Crociere SpA, on the
compliance of the Report with the guidelines identified in the paragraph “Responsibility of the
directors for the Corporate Social Responsibility Report”, as well as the reliability and completeness
of the disclosed information.

Our limited assurance work was less in scope than a reasonable assurance engagement performed in
accordance with ISAE 3000 (reasonable assurance engagement) and, consequently, it does not
provide us with a sufficient level of assurance necessary to became aware of all significant facts and
circumstances that might be identified in a reasonable assurance engagement.

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