The sustainability reporting process is subject to internal controls that are based on risk assessment. The internal control system focuses on a set of disclosures identified as 'high-priority' KPI, determined based on a list of selected parameters, such as feasibility, complexity, potential reputational and reporting risks. The high priority KPIs are included in a 'risk control matrix', where controls are formalized and tracked.

The internal control system has been defined following the guidelines of the Internal Control over Sustainability Reporting (ICSR) issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) and based on the COSO Internal Control-Integrated Framework (ICIF). For the set of selected KPIs, the entire data flow is mapped from primary data collection to consolidation and final validation, clearly defining roles and responsibilities. To mitigate the most relevant risks resulting from those selected KPIs, the Group has implemented an internal control process to ensure data consistency and accuracy. The nature and frequency of the controls varies based on the risks associated with each KPI. Depending on the control to be performed, different tools are used, including internal files specifically designed to support the control and various software.