With this reference, PwC was able to perform its assessment of the CSV template defined above, which are examined according to six key dimensions: ▪ certainty of measurement (the extent to which the CSV calculation model includes quantitative elements that depend on estimates, benchmarks, statistical data that may influence the result of the measurement); ▪ reporting framework (the extent to which the indicators used in the CSV model are attributable to known reporting frameworks other than the specific methodology developed internally for the assessment of results); ▪ integrity of the information (the extent to which the data and information used for the calculation of the CSV are obtained using stable processes and systems equipped with control tools); ▪ consistency (the extent to which the CSV calculation model of multi-annual projects and projects of the same nature is applied consistently over the years and between them and the extent to which any changes are subject to disclosure in the restatement of results.