Enel’s Sustainability Report is subject to a double certification, both internal and external. The first one is internal, and consists in a review issued by the Audit, the Internal Control Committee, the Board of Directors and the Shareholder Committee.
The external check is subsequently performed by an external Audit Company, which carried out a limited review of the Sustainability Report according to principles under the “International Standard on Assurance Engagements 3000” – Assurance Engagements other than Audits or Reviews of Historical Financial Information” (ISAE 3000), issued by the Auditing and Assurance Standards Boards.
The review consisted in:
- comparison between economic-financial data and information included as EC Indicators (Economic Performance) of the Sustainability Report with data and information included in the Group’s 2009 Annual Report until December 31, 2010;
- analysis of working processes that lead to the generation and survey of the quantitative data contained in the Sustainability Report;
- analysis of compliance of the qualitative information contained in the Sustainability Report to the Global Reporting Initiative (GRI) guidelines and to their internal consistency;
- analysis of the process aimed at involving stakeholders, in order to review the method that was used and to check whether all parties were involved.
last update 21/07/2011
