COST BENEFIT ANALYSIS (BCA)
To assess efficiency and financial sustainability, a Cost Benefit Analysis (BCA), where costs and benefits are valued in cash terms to be quantitatively comparable between market and sectors, is considered for the project together with a sensitivity analysis, to include qualitative information on non-monetised benefits and costs if possible.
The steps of the BCA such as baseline and alternative evaluation, assessing and aggregating costs and benefits, discounting and sensitivity analysis; and BCA constraints and other limitations such as the equity of values, aggregated values, are all introduced and analysed.
Results of this activity will be evaluated through the Performance Assessment Framework indicators and become part of the Sustainability Report as implementation action of sustainability.

BENCHMARKING Monitoring activity are developed to give to the overall team and management the possibility to step back and review their activities and project assumptions, through the process of comparing one’s business processes and performance metrics to industry bests and/or best practices from other industries. Different scenarios are analysed with the base case or “do nothing” scenario as a the foundation upon which all benefits from the effort are derived. This activity will be developed to support the analysis on how further develop the assessed performance of the company. BUSINESS CASE The entire project given by the sustainability analysis enables all departments (customers, staff, management, stakeholders, accounting, etc.) to be knowledgeable about the companies new opportunities to be achieved. A compelling business case capturing adequately both quantifiable and unquantifiable characteristics of the company development will be a benchmark for the single project based on the performance assessment of each single project or the entire company. The development of the business case simplifies the development of financial justification for new project proposals, dissemination phases and duplication cases, because measured on the success performance of the project.