SASB Report 2020
2 included in the SASB Report , documents analysis, recalculat ions and other procedures in order to obtain evidences considered appropr iate. In part icular, we have performed the following procedures: 1. analysis of the ident ificat ion process of the applicable SASB Standards’ Topics and Account ing Met r ics performed by the Prysmian Group; 2. analysis and evaluat ion of the cr iteria for ident ifying the consolidat ion area, in order to evaluate its compliance with the provisions of the SASB Standards; 3. compar ison of the economic and f inancial data and informat ion included in the SASB Report with those included in the Prysmian Group's consolidated financial statements; 4. understanding of the processes that lead to the generat ion, detect ion and management of signif icant qualitat ive and quant itat ive informat ion included in the SASB Report . In part icular, we have conducted interviews and discussions with the management of Prysmian S.p.A. and we have performed limited documentary evidence procedures, in order to collect informat ion about the processes and procedures that support the collect ion, aggregat ion, processing and t ransmission of non-f inancial data and informat ion to the management responsible for the preparat ion of the SASB Report . Furthermore, for signif icant informat ion, considering the Group act ivit ies and character ist ics, at group level: o with reference to the qualitat ive informat ion included in the SASB Report , we carr ied out inquiries and acquired support ing documentat ion to ver ify its consistency with the available evidence; o with reference to quant itat ive informat ion, we have performed both analyt ical procedures and limited assurance procedures to ascertain on a sample basis the correct aggregat ion of data. Conclusion Based on the procedures performed, nothing has come to our at tent ion that causes us to believe that the SASB Report of the Prysmian Group for the year ended on 31 st December 2020 has not been prepared, in all material aspects, in accordance with the requirements of the SASB Standards, as described in the paragraph “Methodological Note” of the SASB Report . Ot her aspect s Comparat ive data presented in the SASB Report with respect to year ended on 31 st December 2019, have not been subject to verif icat ion. Milan, 1 st April, 2021 EY S.p.A. Piet ro Carena (Auditor) SASB Report 2020
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