Page 59 - EniFor2016_Report_eng

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Eni for 2016

Reporting principles and criteria

| Reporting system

In 2016, Eni drew up the Integrated Annual Report Reporting Guidelines and Oil & Gas Sector
(IAR 2016) in accordance with the principles of the Disclosures” issued by the Global Reporting Initiative
International Integrated Reporting Council’s (IIRC) (GRI) with a self-declared level of compliance
framework. In order to provide a more in-depth and “in accordance - core” and taking into consideration
comprehensive view of the contribution made to the “Oil & Gas industry guidance on voluntary
achieving the local and global development goals, sustainability reporting” produced by IPIECA/API/
in 2016 Eni produced “Eni for 2016 - Sustainability OGP. Lastly, Eni.com provides further information
Report" (hereinafter "Eni for 2016"). The document is on sustainability issues in order to supplement the
prepared in accordance with the “G4 Sustainability information provided in its reports.

| Materiality, boundary and quality principles

Materiality is the result of Saipem SpA to the Fondo Strategico and data is structured in a way
a process of identification, Italiano SpA in January 2016. to ensure comparability of data
evaluation and prioritization The HSE data are defined according across several years.
of sustainability issues that to the operations control criterion. The Report was subject to a limited
significantly impact on the Data related to people refer only assurance by an independent
Company’s capacity to create to consolidated companies based company, auditor of Eni Group’s
value in the short, medium and on the line-by-line method. consolidated financial statements
long term (please see page 56 The detection of the information as of 31 December, 2016.
Materiality Analysis). The process Aspect boundary
involves an analysis aimed at Inside Outside Limitations
identifying the boundary of the Economic performance •
various aspects in relation to the Market presence •
potential impact both inside and Indirect economic impact •
outside Eni. In the coming years Procurement practices • S RNES
Energy •
Eni will focus on the identification
Water •
of specific actions aimed at
Effluents, Biodiversity, Ecosystem Services •
expanding the scope of this
Emissions • S,C RPES
boundary. Occupational health and safety • S, Contrac
The performance indicators Diversity and equal opportunities •
are related to the 2014-2016 Equal remuneration for women and men •
period and concern Eni SpA Training and education •
and its consolidated subsidiaries. Human Rights Investment •
Security practices • LSF
The boundary is the same as that
Supplier Human Rights Assessment
for the 2016 Integrated Annual Supplier Environmental Assessment • S RNES
Report, with the exception of Supplier Assessment for Labour Practices
Local communities •
certain data expressly mentioned
Anti-Corruption • S RPES
in the text. Asset Integrity and Process Safety
Data are presented for the (sector disclosure) •
Fossil fuel substitutes (sector disclosure) •
three-year period net of Saipem,
Legend: C = Customers; S = Suppliers; LSF = Local security forces; RNES = Reporting not
due to the sale of 12.503% of extended to suppliers; RPES = Reporting partially extended to suppliers.