In details:
  • Certification standards
  • How the certification process is organized

Certified sustainability

Our sustainability data has been certified by the auditing firm EY. A limited audit was conducted in line with the criteria indicated by the International Standard on Assurance Engagements 3000 - Assurance Engagements other than Audits or Reviews of Historical Information (ISAE 3000) published in 2004 by the International Auditing and Assurance Standard Board (I.A.A.S.B.), the same body that oversees accounting standards.

The certification process

In line with the ISAE 3000 standard, EY is required to verify:

  • compliance with the adopted preparation terms (e.g. the principle of materiality, and stakeholder inclusiveness);
  • the quality and completeness of the report (such as scope, internal congruence, deviations, and the information outline);
  • the adequacy of systems, processes, procedures and skills (e.g. the governance of sustainable development, corporate policies, internal control and management systems implemented);
  • the accuracy of the overall planning and management process
  • the correctness of data flows originating from operating sites, then consolidated and controlled at country, company, divisional and departmental levels, as well as by Sustainability Units.


The level of assurance required by Eni is limited, which is the most common for sustainability reporting at the international level. The verification process conducted in 2017 consisted mainly in:

  • a compliance analysis of the information reported in “Eni for 2017” in accordance with the Sustainability Reporting Standards of the Global Reporting Initiative (GRI) with an “in accordance-core” level of compliance and also taking into consideration the “Oil & Gas industry guidance on voluntary sustainability reporting” produced by IPIECA/API/OGP;
  • an analysis of the functioning of the processes underlying data management and data collection mechanisms and sustainability information;
  • meetings and interviews with employees of the divisions of Eni SpA;
  • site visits to Porto Marghera and the offices of Eni Congo and Indonesia;
  • sample analysis of sustainability support documentation used in the preparation of sustainability documents.


Thanks to inspections carried out we have verified:

  • the data collection and management procedures between corporate data holders and data holders at single divisional or plant level;
  • the correctness of data collection that is not directly related to the consolidated financial statements;
  • the relationship with stakeholders.
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