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Environmental accounting


A2A has a system of environmental accounting that collects physical environmental data and the principal data on plant and service activities. The system is extended to all Group companies and to the assets included in the scope for the Sustainability Report and is supported by software (EMS - Environmental Management System) which is managed by the parent company and may be used by any site or location. The bases of measurement are the individual plants, processes and services. There are approximately 1,600 data tables currently in the system data, which are combined to calculate summarised indicators and are subjected to horizontal and vertical controls to reduce the risk of error to a minimum5.
As regards economic environmental accounting, A2A has drawn up an intervention plan for the development of a system for identifying and reporting spending and investment on the environment and on safety as part of the implementation of its 231/01 organisational model. The project envisages the possibility of obtaining budgeted and actual detail from 2013.
The economic commitments for the following types of investment were identified for 2011 and the actual figures recorded:

  • Emission reduction  (into the air, into water, acoustic)

  • Energy efficiency (cogeneration systems, increase in energy recovery by waste to energy plants and increase in the efficiency of electricity production; investments on networks are excluded)

  • Renewable energy (investments in hydroelectric plants, portion of the increase in energy recovery from waste to energy plants, biogas energy recovery plants)

  • Innovation (technological improvements by adopting the latest technologies to be found on the market and sustainable mobility).

Classification of investments* (€ million) Energy Sector Heat  Sector Environment Sector Environment Sector Total
Emission reduction 0.19 4.7 0.2 0 5.09
Energy efficiency 8.64 23.34 1.24 0 33.22
Renewable energy (hydroelectric, biogas and solar)** 7.87 1.47 0.36 0 9.7
1.29 0 0 0.47 1.75
 Total specific sector investments
17.99 29.51 1.8 0.47 49.76
* Data have been obtained by making an off-book reclassification of investments. ** Includes 2.42 million euro incurred by EPCG.

5 Energy production is calculated starting from measurements made by meters at machine clamps or when the energy enters the network. Water supply is measured by meters. The figures for combustibles relate to the fuel actually burned in the year in consideration, measured at entry to the burners. The figures for fuel are those actually measured at the pump, both inside and outside the company. The use of chemicals, on the other hand, is measured in part on the basis of the purchases for the year and in part on the basis of withdrawals from stock. The usage of water, electricity and heat is measured by direct meter readings or from billing data. The waste produced is calculated by starting from the input and output registers as per Legislative Decree no. 152/2006. Atmospheric emissions are measured at the chimney through the use of continuous measurement instruments, where these exist, otherwise through periodic analyses carried out either with portable instruments or by means of laboratory analyses of the fumes extracted at the chimney, as in the case of dioxins and micro-pollutants. CO2 emissions are calculated by starting from the fuels used and applying specific emission factors or those included in tables forming part of emissions trading regulations. Emissions in water are calculated by starting from periodic chemical and biological analyses of discharges.