Our approach

The Enel Group takes a Core & More reporting approach by defining a connected and structured corporate reporting system designed for all stakeholders. Enel presents financial, social, environmental and governance information following its own concept, which is in line with specific regulations, reference recommendations and international best practices.

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The Sustainability Report

The Sustainability Report is part of Enel’s corporate reporting system and includes more detailed and supplementary information than the other documents that make up the reporting. These disclosures are all interconnected through a cross-reference system.

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The 2020 Sustainability Report addresses Enel Group’s stakeholders, to inform them about actions taken to meet the Group’s sustainability goals and thus respond to the legitimate expectations of all stakeholders.

In order to ensure transparency of information, Enel’s Sustainability Report has been prepared in line with the GRI’s Sustainability Reporting Standards, which were defined in 2016. The document’s structure has been redesigned to include appendices with indexes which cross-reference the report’s content with the main indicators required by the SASB for Enel’s primary reference sector, Electric Utilities & Power Generators, and indicators published by the World Economic Forum (WEF) in its report “Measuring Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation.” The 2020 Sustainability Report also complies with the qualitative indicators issued by the Task Force on Climate-related Financial Disclosures (TCFD) and the UN Guiding Principles Reporting Framework.

 

The GRI Content Index

Enel’s Sustainability Report has been prepared to meet the GRI’s sustainability reporting standards that were defined in 2016 in line with its Core option and its Electric Utilities Disclosure supplement, which was issued in 2013.

The SASB Content Index

The Sustainability Report has been prepared in line with the main indicators required by Sustainability Accounting Standards Board (SASB) standards applicable to Enel’s primary reference sector, Electric Utilities & Power Generators. These cover 27 indicators (sustainability disclosure topics, accounting metrics, and activity metrics) under six main themes: Environment, Energy Affordability, Safety, End-Use Efficiency & Demand, Grid Resiliency, and Activity Metrics.

 

The WEF Content Index

In 2020, the International Business Council (IBC) of the World Economic Forum published a report on “Measuring Stakeholder Capitalism: Towards Common Metrics and Consistent Reporting of Sustainable Value Creation.” It is designed to define common metrics for measuring, reporting and comparing sustainability levels. In other words, it shows the effectiveness of actions taken to meet the UN’s Sustainable Development Goals (SDGs) within the business model chosen to create value for stakeholders. The metrics are based on existing standards and aim to increase convergence and comparability between the metrics currently used in sustainability reporting.


The TCFD Content Index

Reflecting the Group’s commitment to climate change related disclosures, the Sustainability Report shows the alignment of Enel’s disclosure with the “Guidelines on reporting climate-related information” published by the European Commission in June 2019. It also takes into consideration the results of the first work performed by the European Reporting Lab Project Task Force on Climate-related Reporting (PTF-CRR). This brings together a set of good practices (“How to improve climate-related reporting”) – and the Task Force on Climate-related Financial Disclosures (TCFD) of the Financial Stability Board, which in June 2017 published recommendations for voluntary reporting the financial impact of climate risks.

 

Communication on Progress (CoP)

Enel has been a member of the United Nations Global Compact (UNGC) since 2004, adhering to its ten founding principles on human rights, labor standards, environmental protection and the fight against corruption.

In 2011, Enel became a Global Compact LEAD company, a select group of business leaders on sustainability issues worldwide. In 2015, Enel’s CEO and Director General Francesco Starace was elected as a member of the Global Compact Board. He is the only representative from the electric utilities sector and the only member from Italy. Enel was confirmed as a LEAD company in September 2018. That same year, Francesco Starace was re-appointed by the United Nations Secretary-General, António Guterres, as a member of the Global Compact Board for a further three years (2018-2021).

By adhering to the Global Compact, Enel is required each year to inform its stakeholders, through its Communication on Progress (CoP), about the progress made and outcomes achieved in pursuit of the ten principles and Sustainable Development Goals set by the United Nations. The CoP not only shows the commitment made by organizations in adhering to the Global Compact, it is also a useful tool for facilitating training, stimulating dialogue and promoting concrete actions, enabling those taking part in the initiative to share their experiences.

As of 2018, in order to be recognized as a LEAD company, organizations must submit an Advanced Communication on Progress. In addition to meeting the minimum requirements, this sets out and promotes best practices, and meets 21 advanced criteria in areas covering strategy, governance, stakeholder engagement, UN goals, implementation of the ten principles and a value chain, along with the verification and description of performance.

For further information, please visit the websites:

UN Global Compact Communication on progress
UN Global Compact Enel company information

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Sustainability reporting

Half-Year Sustainability disclosures at June 30, 2022

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Sustainability Report 2021 - Consolidated Non-financial statement

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Half-Year Sustainability disclosures at June 30, 2021

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Enel’s engagement in associations involved in climate-policy advocacy

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Our strategy for sustainable progress - 2022-2024 Sustainability Plan

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The path to Net-Zero

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Enel’s commitment to a just and inclusive transition and the action plan

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Responsible business conduct: Enel's approach to human rights

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2021 Green Bond Report

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Disclosure of the proportion of activities considered environmentally sustainable (Article 8, EU Regulation 2020/852)

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The materiality analysis process and the results for 2021

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Sustainability Report 2020 - Consolidated non-financial statement

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Tax Transparency Report 2020

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Net-zero Ambition

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Circular Economy

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European Taxonomy

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Green Bond Report

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Tax Transparency Approach

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Sustainability Statement

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Sustainability Report 2019 - Consolidated non-financial statement

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Green Bond Report 2019

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Commitment to the fight against climate change 2019

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At a glance

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Total Tax Contribution 2019

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Sustainability Report 2018

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Total Tax Contribution 2018

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Long term sustainable growth 2018

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Green Bond Report 2018

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Consolidated Non-financial Statement ex Legislative Decree 254/16 - year 2018

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Growth across low-carbon technologies and services

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Sustainability Report 2017

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Business model for a low carbon growth

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Communities and value sharing

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Consolidated Non-financial Statement ex Legislative Decree 254/16 - year 2017

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Green Bond Report 2017

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Sustainability Report 2016

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Sustainability Country Overview 2016

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Sustainability Report 2015

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Environmental Country Overview 2015

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Sustainability Report 2014

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Sustainability Report 2013

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Environmental Report 2013

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Sustainability Report 2012

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Environmental Report 2012

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Sustainability Report 2011

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Environmental Report 2011

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Sustainability Report 2010

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Environmental Report 2010

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Sustainability Report 2009

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Environmental Report 2009

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