We use various standards and guidelines for non-financial reporting in our sustainability documents. As in previous years, the Global Reporting Initiative (GRI) standard is used to obtain certification of the Non-Financial Statement and of the “Eni for” report from the financial auditing firm PricewaterhouseCoopers. The recommendations of the Task Force on Climate-related Financial Disclosure (TCFD) are used to prepare the Eni for Carbon Neutrality 2050 document. We were the only company in the industry to be involved in the TCFD from the outset, and have helped develop the voluntary recommendations for corporate climate change reporting.
Compared to previous years, in 2020, we began using the core metrics defined by the World Economic Forum, in the White Paper "Measuring Stakeholder Capitalism Towards Common Metrics and Consistent Reporting of Sustainable Value Creation". These metrics were used in both the Non-Financial Statement and in Eni for 2020. Finally, for the first time we have also used the SASB (Sustainability Accounting Standards Board) standard.