for the companies Acea SpA, Acea Produzione SpA, Acea ATO thermoelectric plant of Tor di Valle (Acea Produzione SpA) which were selected on the basis of their activities, their contribution to the performance indicators at a consolidated level and their location, we carried out meetings and interviews during which we met local management and gathered supporting documentation regarding the correct application of the procedures and calculation methods used for the key performance indicators.