The sustainability reporting standards adopted by Eni

The guidelines and standards we use for non-financial reporting.

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. As in 2020, also in 2021 we used the core metrics defined by the World Economic Forum (WEF) 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 2021. Furthermore, starting this year, Eni publishes a table containing the indicators required by the EU Sustainable Finance Disclosure Regulation (SFDR).

GRI - The principal sustainability reporting standard

The Global Reporting Initiative (GRI) is an organisation founded in 1997 with the aim of helping both the public and the private sector to understand, measure and communicate the impact that any activity may have on the various aspects of sustainability (economic, environmental and social).

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TCFD - Recommendations used for specific climate change reporting

The Task Force on Climate-related Financial Disclosures (TCFD), established in 2015 by the Financial Stability Board (FSB), is tasked with developing a set of voluntary recommendations on climate change risk reporting, in order to guide and encourage companies to align their disclosures with investors’ needs and expectations.

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WEF - Core metrics used for the first time in 2021

This is an initiative launched by the International Business Council of the World Economic Forum, of which Eni is a partner. Its aim is to define a set of ESG metrics for publication in companies’ reports, in order to increase the comparability of the non-financial performance of companies in all sectors.

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SASB - The standard for the Exploration & Production sector was considered

Established in 2011, the SASB is a US organization that defines sets of non-financial sectoral disclosures aimed mainly at financial investors. Initially used mainly in US, it is now also used in other parts of the world.

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Eni’s Consolidated disclosure of non-financial information (NFI) prepared in accordance with Legislative Decree no. 254/2016 is published within its Annual Report, in line with the company’s process of integrating non-financial with financial information, as of 2010. For the NFI 2021, see pages 156-207 of the 2021 Annual Report in the “Annual and Quarterly Reports” section.  

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