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NOTES

CONCERNING

THE METHOD

Costa Crociere S.p.A.’s Sustainability Report 2019 (hereinafter “the Report” or “the the table in the appendix.
document”) is the fourteenth edition of this document, which is a tool of communication Sustainability context and materiality
and accountability designed to convey transparently and in detail the Company’s The issues discussed herein were chosen according to priority, i.e. defining the
commitment to sustainable development and responsible innovation and the associated significance of each issue by considering its centrality as perceived not only by the
results achieved. Company but also by its stakeholders. In addition, as part of the analysis for the reporting
period, it was deemed useful to examine the relevant material issues in relation to
In line with previous years, the Sustainability Report 2019 has been drawn up according national and international best practices, in the cruise industry and beyond, and to use
to the 2016 Global Reporting Initiative (GRI) standards, with a compliance level “in these as a benchmark for Costa’s performance.
accordance-core”. The choice of topics dealt with, as well as the scope and range of performance indicators,
are consistent with the material issues for the Company and linked to the GRI Standards.
The Report is intended to provide an overview of the Company’s capacity to contribute The in-depth discussion of certain topics also voluntarily takes into account the issues
to the United Nations 2030 Agenda and, together, create long-term value for all our dealt with by Legislative Decree no. 254/2016, which transposes into Italian law the
stakeholders. Each section describes the links between Costa’s objectives and actions, European Directive on non-financial reporting.
and the Sustainable Development Goals (SDGs). Agenda 2030 constitutes the framework Costa Crociere S.p.A.’s sustainability framework also includes a discussion of the issues
in which the Company locates its responsible innovation policies and the basis for its identified by Carnival Corporation & plc. This led to the development and review of the
Sustainability Plan, aimed at the creation of partnerships and projects implementing sustainability plan and strategy; more specifically, some parts of the Sustainability Plan
best practices that will benefit the community and the economy, while mitigating were revised so as to incorporate the progress made with regard to certain issues that
environmental impact and guaranteeing safety. have become increasingly important for the Company.

Report boundary and reporting process Clarity
The Sustainability Report is drawn up annually by Costa Crociere S.p.A.’s Sustainability and The Sustainability Report is designed so as to be readily understandable and it is written
External Relations Department, which engages the relevant corporate functions involved in in plain, simple language mirroring the style used in Costa’s institutional communication
the data gathering process. generally. Where relevant, the Report provides links to other documents or websites,
The information presented has been obtained from Costa’s in-house IT systems and including references to non-Company sources.
databases, and validated by the data owners. The report boundary for non-financial data
covers operations and activities performed in 2019 by Costa Crociere S.p.A (excluding AIDA Balance and comparability
Cruises). Conversely, the Added Value and financial data concern the Costa Crociere Group, Where available, figures are provided illustrating the trends for the 3-year period 2017-
also comprising the other brand AIDA Cruises as well as Costa Cruises, and refer to the civil 2019. The Report discloses all relevant indicators and topics, irrespective of whether the
code balance sheet as approved by the Shareholders’ Meeting. Where information pertains results are favorable or unfavorable compared with previous reporting periods.
to any other definition of the report boundary, specific mention of this is made in the Where meaningful comparison is not possible, this is due to:
discussion of the particular performance indicator concerned. For the sake of completeness 1) information not reported in previous years and which would have been impractical
and internally consistent presentation of information, the organizational dimension includes to collect;
data updated at the time of drafting the Report (May 2020). 2) use of different calculation methods from those adopted previously. For some
indicators, only qualitative information about results or outcomes is presented.

The main reporting principles, in accordance with those laid down by the GRI and
appropriately applied and adapted to the operating context of Costa Crociere S.p.A., are set
out below. For details of the proper coverage of the standard disclosures and indicators, see