■ dedicated Operating Rules, which define the roles, responsibilities and procedures to be followed by Group companies in order to ensure adequate management and reporting of non-financial information; ■ an internal control system, active on some of the data categories such as the environmental one, to ensure the correct tracking and reporting of non-financial information; ■ the signing of a letter of attestation by senior management concerning the data constituting the paragraphs of the Financial Statements for which they are responsible.