Our approach to reporting

The Enel Group has adopted the “Core&More” approach to reporting, creating a connected and structured system for Corporate Reporting that is intended for all stakeholders. Enel presents its economic, social, environmental and governance information with a concept that complies with specific regulations, reference recommendations and international best practices.


The Sustainability Report

The Sustainability Report is part of Enel’s corporate reporting system and includes more detailed and supplementary information than its constituent documents, to which it is also connected via “cross-referencing.”


The 2021 Sustainability Report is aimed at the Enel Group’s stakeholders with a view to providing evidence of the actions undertaken in relation to the Group’s sustainability targets and to respond to the legitimate expectations of all interested parties.

In order to ensure transparent information, the Sustainability Report was drafted in line with the “Sustainability Reporting Standards” outlined by the Global Reporting Initiative (GRI) in 2016. The structure of the document was modified to include an appendix containing the specific tables that take into consideration the Sustainability Accounting Standards Board (SASB) indicators. These cover both the SASB indicators in relation to Enel’s primary reference sector (Electric Utilities & Power Generators), and those proposed by the World Economic Forum (WEF)Toward Common Metrics and Consistent Reporting of Sustainable Value Creation.” The 2021 Sustainability Report also responds to the qualitative indications of the Task Force on Climate-Related Financial Disclosures (TCFD) and the UN Guiding Principles Reporting Framework. As of 2021, a specific table linking human rights protection issues and information with the Group’s Human Rights Policy has been included.

GRI Content Index

SASB Content Index

WEF Content Index

TCFD Content Index

Human Rights Content Index

Communication on Progress (COP)

Since 2004 Enel has been committed to the United Nations Global Compact, adhering to its ten founding principles relating to human rights, working standards, protecting the environment and the fight against corruption.

In 2011 Enel joined the Global Compact LEAD, a select group of companies that are leading the way in terms of sustainability at global level. In 2015, Enel CEO and General Manager Francesco Starace was appointed to the Board of the Global Compact: he is the only representative from the Electricity Utility sector and the only Italian member. In September 2018 Enel was reappointed as a LEAD company and the same year the Secretary-General of the United Nations, António Guterres, confirmed Starace’s membership of the Board of the Global Compact for a further three years (2018-2021).

As a member of the Global Compact, Enel is required to inform its stakeholders, through the Communication on Progress (COP), about its achievements regarding the ten principles and the United Nations development goals. The COP, in addition to serving as a testament to the commitment that companies make by joining the Global Compact, 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.

In 2022 Enel joined the Early Adopter Programme for the early compilation of the new CoP questionnaire, in force from next year (involving 650+ companies) and took part in a Focus Group to trial the new digital platform for completing the questionnaire.

For further details visit the websites:

UN Global Compact Communication on progress

UN Global Compact Enel company information