Standard di rendicontazione di sostenibilità adottati da Eni
Le linee guida e gli standard che utilizziamo per il reporting non finanziario.
Nella nostra reportistica di sostenibilità utilizziamo vari standard e linee guida per il reporting non finanziario. Lo standard del Global Reporting Initiative (GRI) è utilizzato come gli scorsi anni per ottenere l’attestazione sia della Dichiarazione Non Finanziaria che di Eni for da parte della società di revisione del bilancio finanziario PricewaterhouseCoopers. Le raccomandazioni della Task Force on Climate-related Financial Disclosure (TCFD) sono utilizzate per predisporre il documento Eni for Neutralità Carbonica al 2050. 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.
Inoltre, rispetto agli scorsi anni, nel 2020 abbiamo utilizzato le metriche core definite dal World Economic Forum nel White Paper “Measuring Stakeholder Capitalism Towards Common Metrics and Consistent Reporting of Sustainable Value Creation”. Tali metriche sono state usate sia nella Dichiarazione Non Finanziaria, sia in Eni for 2020. Infine, per il primo anno abbiamo utilizzato anche lo standard SASB (Sustainability Accounting Standards Board).
Global Reporting Initiative (GRI) è un’organizzazione nata nel 1997 con l’obiettivo di aiutare sia il pubblico che il privato a comprendere, misurare e comunicare l’impatto che una qualsiasi attività possa avere sulle varie dimensioni della sostenibilità (economica, ambientale e sociale).
La Task Force on Climate-related Financial Disclosures (TCFD), costituita nel 2015 dal Financial Stability Board (FSB), ha il compito di elaborare una serie di raccomandazioni volontarie sulla rendicontazione dei rischi legati al cambiamento climatico per guidare e incoraggiare le aziende ad allineare le informazioni divulgate alle aspettative e alle esigenze degli investitori.
Iniziativa lanciata dall’International Business Council del World Economic Forum, di cui Eni è partner, che mira a definire un set di metriche ESG da pubblicare nei bilanci per aumentare la comparabilità delle performance non finanziarie delle aziende di tutti i settori.
Costituita nel 2011, il SASB è una organizzazione statunitense che definisce set di disclosure settoriali non finanziarie indirizzate principalmente agli investitori. Inizialmente utilizzato prevalentemente nel panorama americano, si sta diffondendo anche in altre aree geografiche.
La Dichiarazione consolidata di carattere Non Finanziario (DNF) di Eni, redatta ai sensi del D. Lgs. n. 254/2016, è pubblicata all’interno della Relazione Finanziaria Annuale, in continuità con il percorso, iniziato nel 2010, di integrazione delle informazioni non finanziarie con le informazioni finanziarie. Per la DNF 2020 si vedano pagine 148-193 della Relazione Finanziaria Annuale 2020 nella sezione Bilanci e Rapporti.
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