La reportistica di Sostenibilità di Eni racconta la dimensione strategica dei tre elementi fondanti della nostra cultura aziendale e del nostro modello di business: la neutralità carbonica al 2050, il nostro modello per l’eccellenza operativa e le alleanze per sviluppo. Vogliamo che il nostro impegno sulle tematiche di sostenibilità sia misurato attraverso i risultati che otteniamo e verificato da terzi, per poter fare sempre meglio.
Dal 2006 Eni pubblica un report volontario di sostenibilità redatto su base annuale sottoposto a revisione esterna e dal 2010 abbiamo iniziato il percorso che ha trasformato la Relazione Finanziaria Annuale nel bilancio integrato della società.
Dal 2017 abbiamo deciso di includere all’interno della Relazione Finanziaria Annuale la “Dichiarazione consolidata di carattere non finanziario (DNF)”, prevista dal d.lgs. n.254/2016 in recepimento della Direttiva Europea 2014/95 e redatta secondo lo standard di rendicontazione del Global Reporting Initiative (GRI),che descrive il nostro approccio ai temi di sostenibilità individuati attraverso l’analisi di materialità.
Il nostro approccio ai temi di sostenibilità può essere approfondito anche attraverso le altre pubblicazioni del reporting di sostenibilità di Eni quali ad esempio il report volontario di sostenibilità "Eni for" che racconta il contributo di Eni per una Just Transition, presenta casi concreti e interviste di chi lavora con noi .
La nostra reportistica di sostenibilità considera diversi standard e linee guida. Lo standard del GRI è utilizzato per ottenere l’attestazione sia della DNF che di Eni for da parte della società di revisione del bilancio finanziario PricewaterhouseCoopers (PWC). Per il ciclo di reporting 2022 si è tenuto in considerazione l’aggiornamento dei nuovi standard GRI Universale e Sector Standard Oil & Gas obbligatori a partire da quest’anno. Sono state, inoltre, considerate le raccomandazioni della Task force on Climate-related Financial Disclosures (TCFD). Siamo stati l’unica società del settore coinvolta fin dall’inizio dei lavori nella TCFD e abbiamo contribuito a sviluppare le raccomandazioni volontarie per la rendicontazione delle aziende in tema di climate change. A partire dal 2020, consideriamo le metriche Core del World Economic Forum (WEF) nel White Paper “Measuring Stakeholder Capitalism Towards Common Metrics and Consistent Reporting of Sustainable Value Creation”, dello standard SASB (Sustainability Accounting Standards Board) e pubblichiamo gli indicatori PAI (Principal adverse impact) richiesti dalla EU Sustainable Finance Disclosure Regulation (SFDR). Infine, a partire dal 2022 sono stati considerati i principi del Women’s Empowerment Principles (WEP) e le richieste dell’iniziativa Climate Action 100+.
Nel 2022, l’analisi di materialità di Eni è stata aggiornata sulla base del nuovo Standard GRI che prevede l’identificazione dei temi materiali in funzione degli impatti più significativi – positivi e negativi, attuali e potenziali – generati dall’organizzazione su economia, ambiente e persone, inclusi gli impatti sui diritti umani (cd. prospettiva di Impact Materiality). In aggiunta, in previsione dell’entrata in vigore della nuova Corporate Sustainability Reporting Directive (CSRD), che prevede un approccio di Doppia Materialità, l’analisi ha considerato anche la prospettiva della Financial Materiality. Quest’ultima richiede l’identificazione anche di quei temi che presentano rischi e opportunità di sostenibilità che influenzano o possono influenzare significativamente i flussi di cassa futuri dell’azienda, con ripercussioni sullo sviluppo, le performance ed il posizionamento nel breve, medio o lungo periodo.
Il processo di materialità di Eni ha previsto le fasi di identificazione dei temi rilevanti e dei relativi impatti, valutazione dei temi attraverso l’approccio della Doppia Materialità, prioritizzazione dei temi attraverso la combinazione degli esiti delle due valutazioni ed infine condivisione dei risultati con il Comitato Controllo e Rischi, il Comitato Sostenibilità e Scenari e il CdA.
Il dettaglio dell’intero processo di materialità è contenuto all’interno della DNF e di Eni For. Di seguito una sintesi dei risultati:
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