Page 111 - BILANCIO DI SOSTENIBILITÀ 2019 RISULTATI E PROSPETTIVE

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Independent auditor’s report on the 2019 Sustainability
Report

COSTA CROCIERE SPA

INDEPENDENT AUDITOR’S REPORT ON THE 2019 To the Board of Directors of Costa Crociere S.p.A.
COSTA CROCIERE SPA
SUSTAINABILITY REPORT
RELAZIONE DELLA SOCIETÀ DI REVISIONE INDIPENDENTE
SULLA REVISIONE LIMITATA DEL BILANCIO DI
FOR THE YEAR ENDED 30 NOVEMBER 2019
SOSTENIBILITÀ 2019 We have been charged to carry out a limited assurance engagement on the Sustainabilty Report of
Costa Crociere S.p.A. (hereinafter the“Company”) for the year ended 30 November 2019.

ESERCIZIO CHIUSO AL 30 NOVEMBRE 2019
Responsibility of the Directors for the Sustainability Report

The Directors of Costa Crociere S.p.A. are responsible for the preparation of the Report in accordance
with the “Global Reporting Initiative Sustainability Reporting Standards” defined by GRI – Global
Reporting Initiative, (“GRI Standards”), as indicated in the paragraph “Methodogical note” of the
Sustainability Report.
The Directors are also responsible for the implementation of the internal controls that they consider
necessary to prepare a Sustainability Report that is free from material misstatement, whether due to
fraud or unintentional behaviours or events.

Moreover, the Directors are responsible for defining the sustainability performance targets of Costa
Crociere S.p.A., as well as for identifying the stakeholders and the significant aspects to be reported.

Auditor’s Independence and Quality Control

We are independent in accordance with the principles of ethical and independence set out in the
Code of Ethics for Professional Accountants published by the International Ethics Standards Board
for Accountants, which are based on fundamental principles of integrity, objectivity, competence and
professional diligence, confidentiality and professional behaviour.

Our audit firm adopts International Standard on Quality Control 1 (ISQC Italy 1) and, accordingly,
maintains an overall quality control system which includes process and procedures for compliance
with ethical and professional principles and with applicable laws and regulations.