Our sustainability reports

Two female colleagues in the office look at monitor data

Our reporting system

Our actions on sustainability issues are measured through concrete results and are verified by third parties. The Annual Financial Report is the company's integrated financial statement: here we include the Consolidated Non-Financial Statement (CNFS), required by Legislative Decree No. 254/2016 in transposition of European Directive 2014/95. The externally audited document is prepared according to the Global Reporting Initiative (GRI)  reporting standard and describes our approach to sustainability issues identified through materiality analysis . The latter involves the identification of positive, negative, current and potential impacts generated on the economy, environment, people and human rights. 

We report on the three elements of the business model: carbon neutrality to 2050, operational excellence and alliances for development

Eni for, the voluntary sustainability report

Our approach to sustainability issues is also further explored through Eni for, the annual voluntary report, which is also externally audited. It describes how we contribute to the Just Transition, by sharing social and economic benefits with workers, suppliers, communities and customers, in an inclusive and transparent manner. Eni for, unlike the Non-Financial Statement (NFS), delves into stories, tangible cases and first-hand accounts, always with a view to generating long-term value for all stakeholders and with the objective of achieving the Sustainable Development Goals (SDGs), endorsed in the 2030 Agenda by UN member countries. In addition to Eni for, there is also the Sustainability Performance report, which collects all sustainability data over the past five years. This is supplemented by Eni for - Human rights, an in-depth report dedicated to human rights.  

In addition to the consolidated reports, local reports are published during the year, such as for the Ravenna and Gela sites and reports from the companies controlled by Eni.

Sustainability Documentation

Go to the documentation area and consult our reports year by year in the sustainability section.

Reporting standards and guidelines

Our sustainability reporting considers various standards and guidelines. The GRI standard is used for the attestation of the Consolidated Non-financial Statement and Eni for by the financial statement auditing firm PricewaterhouseCoopers (PWC). An update to the new GRI Universal and Sector Standard Oil & Gas standards was taken into account for the 2023 reporting cycle, as well as the recommendations of the Task force on Climate-related Financial Disclosures (TCFD). In particular, we were the only company in our sector which was involved in the TCFD from the beginning and we contributed to developing the voluntary recommendations for corporate reporting on climate change. Starting in 2020, we have considered the World Economic Forum's (WEF) Core metrics in the White Paper "Measuring Stakeholder Capitalism Towards Common Metrics and Consistent Reporting of Sustainable Value Creation", the Sustainability Accounting Standards Board (SASB) standard, and we have published the Principal Adverse Impact (PAI) indicators required by the EU Sustainable Finance Disclosure Regulation (SFDR). Finally, starting in 2022, we have considered the Women's Empowerment Principles (WEP) and the demands of the Climate Action 100+ initiative.

Eni's materiality analysis

Eni's materiality analysis identifies the most relevant issues related to sustainability and is updated in accordance with the new GRI Standard, which requires the identification of material issues according to the most significant impacts generated by the company on the economy, environment and people, including impacts on human rights (so-called Impact Materiality perspective). 

In view of the entry into force of the new Corporate Sustainability Reporting Directive (CSRD), which envisages a Dual Materiality approach, the analysis also considers the Financial Materiality perspective. The latter requires the identification of the issues that pose sustainability risks and opportunities which significantly influence or may influence the company's future cash flows, affecting its development, performance and positioning in the short, medium or long term. 


Eni's materiality process involves several steps:

  • identification of relevant issues and their impacts
  • evaluation of issues through the Dual Materiality approach
  • prioritisation of topics by combining the outcomes of the two evaluations 
  • sharing the results with the Audit and Risk Committee, the Sustainability and Scenarios Committee and the Board of Directors. 

Details of the entire materiality process are contained within the NFS and Eni For.

Material themes of sustainability

Eni for 2023. Browse the interactive feature

Discover the sustainability report that brings together our goals, commitments and achievements for a socially just energy transition.

Back to top
Back to top