Sistema de control interno y de gestión de riesgos

The internal control and risk management system (“SCIGR”) consists of the set of rules, procedures, and organizational entities aimed at allowing the main corporate risks within the Group to be identified, measured, managed, and monitored.

The SCIGR, in particular, helps to ensure the safeguarding of assets, the efficiency and effectiveness of business processes, the reliability of financial reporting and compliance with laws and regulations and the Bylaws and internal procedures.

The SCIGR plays, therefore, a central role in the organization, contributing to the adoption of decisions and consistent with the risk appetite, as well as the spread of a correct understanding of the risks, the law and corporate values. In particular, they are involved in SCIGR the following subjects: Board of DirectorsControl and Risk CommitteeChairman of the Board of Directors, Director in Charge of the SCIGR, Board of Statutory Auditors, Head of the Audit Function, Second-level control system, Executive in Charge, Supervisory Body, Employees.

Introduction

This code expresses the ethical commitments and responsibilities fulfilled in the performance of business activities and corporate operations by the staff members of all the companies of the Enel Group (*), meaning both the executives and the employees, in every sense of the term, of these enterprises.

Enel aims to maintain and develop a relationship of trust with its stakeholders, meaning those categories of individuals, groups or institutions which play a role in the accomplishment of Enel's mission, or which, in any event, have an interest in the pursuit of that mission.

Stakeholders are those who make investments tied to the activities of Enel, meaning, first and foremost, the shareholders, followed by staff members, clients, suppliers and business partners. In a broader sense, the term refers to all those individuals or groups, as well as the organisations or institutions which represent them, whose interests are directly or indirectly affected by the activities of Enel: this means the local and national communities in which Enel operates, as well as environmentalist associations, future generations etc.

Unethical conduct

Unethical conduct in the performance of business activities compromises the relationship of trust between Enel and its stakeholders.
Unethical behaviour - which favours attitudes of hostility towards the Group -includes attempts on the part of anyone, either an individual or an organisation, to reap the benefits from the contributions of others by exploiting positions of power.

The value of a good reputation and fiduciary duties

A good reputation is an essential intangible resource.
A good reputation in external relations favours investments by shareholders, client loyalty, the recruiting of the best human resources, supplier's peace of mind and reliability in the eyes of creditors. In terms of internal affairs, a good reputation makes it possible to take decisions and implement them without friction, organising work activities without bureaucratic controls and an excessive use of authority.
Given that the code of ethics clearly states the specific duties of Enel towards its stakeholders (fiduciary duties), it is proposed that observance of the code is used as the term of comparison for judging the reputation of Enel. The code of ethics consists of:

  • The general principles governing relations with stakeholders, which determine, in an abstract manner, the reference values for judging Enel's activities;
  • The criteria of conduct in relations with each category of stakeholder, which generate the specific guidelines and standards that Enel staff members are required to follow in order to comply with the general principles and prevent the risk of unethical forms of behaviour;
  • The mechanisms of implementation, which form the system of control designed to ensure the observance and continuous improvement of the code of ethics.

The value of reciprocity

Inherent in the code is an ideal of cooperation meant to work to the mutual advantage of the parties involved, in accordance with the role of each. With this in mind, Enel requests that each stakeholder deal with the Group according to principles and rules based on a similar idea of ethical conduct.

Validity and application of the code

The code of ethics applies to all the companies of the Enel Group, meaning that it is binding for the conduct of all the staff members of those companies. In addition, Enel requests that the conduct of all its associated or subsidiary enterprises, as well as its chief suppliers, comply with the general principles of the present code.
The code of ethics is valid both in Italy and abroad, albeit in accordance with the cultural, social and economic differences in the various Countries where Enel operates.
In fact, should the standards of environmental protection, social security and work safety, as well as the economic and regulatory treatment of staff members, be lower in the Countries where Enel operates than is normally the case in Italy, then Enel shall undertake to guarantee an ongoing and appreciable improvement in the levels offered locally, in keeping with the principles of this code.

Internal and external stakeholders, whether they are employees, clients, suppliers or community representatives etc., may report here any violation or suspected violation by personnel belonging to the Group or its counterparts (this is also known as whistleblowing), including behaviours and practices that could be the cause of financial damage or prejudice for Enel. 

(*) From this point forward, the term “Enel” shall refer to all the companies of the Group.

Code of ethics

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Código Ético Endesa

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Code of Ethics PJSC Enel Russia

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Enel consistently with the obligations that it declared and subscribed with the Code of Ethics towards its stakeholders, became in 2002 the first Italian company to adopt the Organizational and management Model prescribed by Italy's Law Decree 231 of June 8th. 2001, which introduced a system of liability that is defined as administrative but is actually criminal for specific offences of which companies are charged.
The Organizational and management Model, originally adopted by means of deliberation of the Board of Directors of Enel SpA on July 23rd. 2002, has been updated and integrated over time, as successive legislative interventions broadened the category of offenses that are considered as falling within the administrative liability provided for by Law Decree 231/01.

The Model adopted by Enel contains provisions that are consistent with the guide-lines drawn up by the associations of this sector and with the best practices of the United States, thus advancing further toward greater rigor, transparency and responsibility in both its internal and external relations, while it offers stakeholders the best guarantees of an effective and correct management.

The Enel Model is made up of a “General Part” and single “Special Parts” regarding the different kinds of crimes and administrative infractions that must be prevented.

Any breach or suspected non-compliance of the Model 231/01 and/or any other pertinent information concerning its implementation should be pointed out to the Enel SpA Control Body.

Observations can be sent in writing to the following address:

Enel Spa, Funzione Audit
Enel SpA Control Body

Via Dalmazia, 15

00198 Roma

Last updating as of: February 6, 2019

Organizational model under Law-Decree 231/2001

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Enel performs its daily activities in compliance with its Code of Ethics. Our business plan is supplemented by specific Corporate Social Responsibility objectives published in the Sustainability Report. We have joined the United Nations Global Compact together with some 60 other international companies that are active in the fields of energy, building and mining. Enel has also signed on to the “Partnering Against Corruption Initiative” launched by the World Economic Forum at Davos in January 2005, which has developed principles and practices to ensure a level playing field for all competitors.

Consequently, the Enel Group has developed an anti-corruption plan: Zero Tolerance of Corruption. It reaffirms the need to comply with the principles of honesty, transparency and fairness in performing one's work, as well as setting out specific anti-corruption measures to be adopted in relationships with stakeholders: partners, subsidiaries, suppliers and advisors, and co-workers.
In drawing up the ZTC Plan, the working group drew on the skills of Transparency International, incorporating in the Plan the principles of transparency recommended by Transparency International regarding bribery and facilitation payments, contributions and sponsorships, gifts and purchasing procedures.

Zero Tolerance of Corruption Plan

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The Board of Directors of Enel on November, 2013 approved Guidelines of SCIGR (subsequently updated on February, 2015 and on February, 2016), so that the main risks relating to the Enel Group are correctly identified and adequately measured, managed and monitored.

Last Updated: February 18, 2016

Guidelines of SCIGR

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In February 2015, the Board of Directors of Enel approved the document containing the Audit Charter, in line with the professional standards issued by the Institute of Internal Auditors and the best practice of listed companies, as well as with the contents of the Guidelines of SCIGR.

Audit function charter

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The “Enel Global Compliance Program” or “EGCP”, addressed to the foreign companies of Enel Group, integrates any local compliance program adopted by Enel subsidiaries in accordance to any applicable law on corporate criminal liability.

Inspired to the most relevant international regulations on this issue, it is designed as a tool to reinforce Enel commitment to the highest ethical, legal and professional standards for enhancing and preserving the Group reputation.

The type of conducts considered significant under the Enel Global Compliance Program – as well as the related provision of standards of behavior and areas to be monitored in order to prevent the commission of the Crimes - is based on conducts that could be considered illicit in most of the Countries, such as bribery crimes, crimes against public entities, accounting fraud, money laundering, health and safety crimes, environmental crimes, etc.

De acuerdo con el principio 10 del Pacto Mundial, conforme al cual “las empresas deben trabajar en contra de la corrupción en todas sus formas, incluidas la extorsión y el soborno”, Enel continúa con su compromiso en la lucha contra la corrupción en todas sus formas, directas e indirectas, aplicando los principios establecidos en los pilares de su sistema de gestión contra la corrupción (Modelo de organización y gestión 231, Plan TZC, Código Ético, Enel Global Compliance Program).

Esos compromisos quedan confirmados por la Política de prevención de la corrupción de Enel S.p.A., que la empresa adopta en conformidad con la norma internacional ISO 37001:2016 en materia de sistemas de gestión para la prevención de la corrupción. Efectivamente en 2017 el sistema de gestión anticorrupción de Enel S.p.A. obtuvo la certificación de conformidad con los requisitos de la mencionada norma internacional, confirmada también por los sucesivos controles de mantenimiento.

Posteriormente Enel ha ido ampliando el proceso de “certificación 37001” incluyendo las principales empresas controladas del Grupo, tanto italianas como extranjeras, según lo publicado en el Informe de Sostenibilidad y en la Declaración Consolidada de carácter NO financiero, documentos a los que se remite para cualquier otra información.

Anti-bribery Policy Enel

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