Page 113 - BILANCIO DI SOSTENIBILITÀ 2019 RISULTATI E PROSPETTIVE

113

Auditor’s responsibility Conclusions

We are responsible for expressing a conclusion, on the basis of the work performed, regarding the Based on the work performed, nothing has come to our attention that causes us to believe that the
compliance of the Report with the requirements of the GRI Standards. We conducted our Sustainability Report of Costa Crociere S.p.A. as of 30 November 2019 has not been prepared, in all
engagement in accordance with “International Standard on Assurance Engagements ISAE 3000 material respects, in compliance with the GRI Standards as disclosed in the paragraph
(Revised) – Assurance Engagements other than Audits or Reviews of Historical Financial “Methodological Note” of the Report.
Information” (hereafter “ISAE 3000 Revised”), issued by the International Auditing and Assurance
Standards Board (IAASB) for limited assurance engagements. The standard requires that we plan
and apply procedures in order to obtain limited assurance that the Report is free from material
misstatement. Genoa, 4 August 2020

The procedures performed in a limited assurance engagement are less in scope than those performed
in a reasonable assurance engagement performed in accordance with ISAE 3000 Revised (“reasonable PricewaterhouseCoopers Advisory SpA
assurance engagement”) and, therefore, do not provide us with a sufficient level of assurance that we
have become aware of all significant facts and circumstances that might be identified in a reasonable
assurance engagement.
Signed by
The procedures performed on the Sustainability Report were base on our professional judgement
and consisted in interviews, primarily with company personnel responsible for the preparation of the
information presented in the Report, analysis of documents, recalculations and other verification Paolo Bersani
procedures. (Partner)

In particular, we performed the following procedures:
1) analysis of the process aimed at defining the significant reporting areas to be disclosed in the
Sustainability Report, with regard to the methods for their identification, in terms of priority for This report has been translated from the Italian original solely for the convenience of international
the various stakeholders, as well as the internal validation of the process findings; readers. We have not performed any controls on the English translation of the Sustainability
2) comparison of the financial information reported in the “Added value” paragraph of the Report Report 2019 of Costa Crociere S.p.A..
with the information included in the Company financial statement as of 30 November 2019;
3) understanding of the processes underlying the preparation, collection and management of the
significant qualitative and quantitative information included in the Sustainability Report.
In particular, we held meetings and interviews with the management of Costa Crociere S.p.A. and
we performed limited analysis of documentary evidence, to gather information about the processes
and procedures for the collection, consolidation, processing and submission of the non-financial
information to the function responsible for the preparation of the Sustainability Report.

Moreover, for material information, considering the activities and characteristics of the Company:
a) with reference to the qualitative information included in the Sustainability Report, we
carried out interviews and acquired supporting documentation to verify their consistency
with available evidence;
b) with reference to quantitative information, we performed analytical procedures as well as
limited tests, in order to assess, on a sample basis, the correct application of the
procedures and calculation methods used for the key performance indicators. accuracy of
consolidation of the information.

2 of 3
3 of 3