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 additional information than the other documents that comprise it, to which it is also connected through "cross-reference."


The 2022 Sustainability Report is addressed to the stakeholders of the Enel Group with the aim of providing evidence of the actions taken with respect to the Group's sustainability goals and to respond to the legitimate expectations of all stakeholders.

In order to ensure transparency of information, the Sustainability Report has been prepared in accordance with the reporting standards set forth in the "Consolidated set of GRI Standards" defined by the Global Reporting Initiative (GRI) in 2021 with the inclusion of the GRI Universal Standards 2021, taking into account the supplement dedicated to the Electric Utilities Disclosure issued by GRI in 2013 and still valid today.

In addition, The Appendix to the Sustainability Report contains specific tables of reconciliation with indicators proposed by the WEF white paper “Toward Common Metrics and Consistent Reporting of Sustainable Value Creation”,  and the indicators proposed by the Sustainability Accounting Standards Board (SASB, in relation to Enel's primary reference sector: Electric Utilities & Power Generators), as well as a specific table with the issues and information related to the protection of human rights and the Group's Human Rights Policy. As of 2022, a table linking the topics and information required by the European Sustainable Finance Disclosure Regulation (SFDR) is included in the appendix. The 2022 Sustainability Report also responds to the qualitative guidance of the Taskforce on Climate-Related Financial Disclosures (TCFD) and the UN Guiding Principles Reporting Framework; the alignment is highlighted in the TCFD Content Index, which includes the section of the financial statements that cover the qualitative disclosure requests of the TCFD and European Community Climate Guidelines.

GRI Content Index

SASB Content Index

WEF Content Index

TCFD Content Index

European Commission guidelines on reporting climate-related information

Sustainable Finance Disclosure Regulation (PAI)

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