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Assurance

06/06/2017 - 05:30 PM

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The assurance of our sustainability report

Since 1999, our sustainability reports are submitted to the opinion of external auditors.

From 2009 on, the report is prepared in accordance with the AA1000 AccountAbility Principles Standard (APS), 2008, that are:

  • inclusiveness: identifying the stakeholders and their expectations, and developing engagement strategies aimed in order to improve the Company’s sustainability performance;
  • materiality: identifying the important (material) issues both for the Company and its stakeholders;
  • responsiveness: the Company ability to consider and respond to the expectations of the stakeholders in order to maximize their satisfaction.

In 2016 PricewaterhouseCoopers (PWC) verified the compliance of the sustainability report with the GRI’s (Global Reporting Initiative) G4 Sustainability Reporting Guidelines and with the aforementioned AA1000 standard. Moreover, given the statement, included in the Report in paragraph “TIM Group – Corporate Governance System – References”, in which the Group informs on the fact that its sustainability management system takes into account the ISO 26000: 2010 standard, PWC has carried out an analysis, based on the work program included in the reference document UNI “Responsabilità sociale delle organizzazioni - Indirizzi Applicativi alla UNI ISO 26000” - UNI/PdR 18.

The procedures performed by the Auditors consisted, amongst the others, in:

  • comparing the financial information reported in the Report with the information included in the Group consolidated financial statements as of 31 December 2016;
  • analysing, through inquiries, the governance system and the process for managing the sustainability issues relating to the Group strategy and operations;
  • analysing the process aimed at defining the significant reporting areas to be disclosed in the Report in terms of priority for the various stakeholders;
  • analysing the practices and initiatives, aligned with the provisions of the UNI ISO 26000: 2010 standard, that are currently underway in the Italian companies of the Domestic Business Unit;
  • analysing the processes underlying the generation, recording and management of quantitative data included in the report. 

In detail, the Auditors carried out:

  • meetings and interviews with management of Telecom Italia S.p.A., TIM Participaçoes SA and Telecom Italia Sparkle SpA to achieve a general understanding of the information, accounting and reporting systems in use to prepare the Report;
  • a sample-based analysis of the documents supporting the preparation of the Report, in order to obtain evidence of the reliability of processes in place and of the internal control system underlying the treatment of the information relating to the objectives disclosed in the report;
  • analysing the engagement of stakeholders;
  • obtaining a representation letter, signed by the legal representative of Telecom Italia S.p.A., on the compliance of the Report with the aforementioned identified guidelines.