Methodology and sources
Emission factors (Italy)
The embedded carbon-intensity factors used to convert energy consumption to tonnes of CO₂ equivalent come from the Italian national public source:
- ISPRA — Istituto Superiore per la Protezione e la Ricerca Ambientale
- Fattori di emissione per consumi energetici
- https://www.isprambiente.gov.it/it/banche-dati/banche-dati-folder/atmosfera/fattori-di-emissione-per-le-sorgenti-di-combustione-stazionarie-in-italia
Last annual reconciliation:
2026-04-27
(table version: ISPRA 2026;
audit log: eval/factor_audit_2026.md)
Reporting standard
EFRAG VSME 1.0 (October 2025) — https://www.efrag.org/en/projects/voluntary-reporting-standard-for-smes-vsme/concluded
EFRAG supporting guides for specific disclosures
EFRAG publishes dedicated supporting guides for a few Comprehensive-Module disclosures that need more interpretation (currently C2, C3 and C7). The form schema, validation rules, and inline guidance for those sections are derived from the corresponding guide. To avoid surfacing links that aren't relevant to every user, the guide URL appears directly next to the corresponding form at the moment of filling, where it is actually useful. EFRAG marks these guides as "ongoing updates" — we re-check the pinned versions at every release of our software.
Transparency and review (HITL)
Every report is prepared with AI assistance under the supervision of the signer. Numerical data is supplied by the company and traced cell-by-cell; narrative sections are drafted by an AI system and reviewed by the signer before the DOCX is generated. The DOCX cover page carries the mandatory Art. 50 disclosure in Italian and English.
Data protection (GDPR)
Econova-AI s.r.l. acts as data processor under Article 28 GDPR for personal data the Customer uploads to the platform. The Data Processing Agreement template lists the authorised sub-processors (Google Gemini for AI extraction/generation; an EU-region object-storage provider for at-rest storage), the technical and organisational measures in Annex II, the retention windows, and the breach-notification SLA (24 hours from awareness — tighter than the 72-hour minimum under Article 33).