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Materiality analysis

  • GRI
GRI 102-46 103-1

Enel launched a process aimed at identifying the priority issues for the Group and for the Company’s stakeholders in 2012, the so-called materiality assessment, a process that has been reinforced over time.

The relative methodology was developed taking into consideration the guidelines of numerous international standards, including the Global Reporting Initiative (GRI), the principles of the Communication on Progress (COP) of the UN Global Compact, the IIRC (International Integrated Reporting Council) model and the SDG Compass, which supports companies in aligning their strategies with the Sustainable Development Goals.

The objective of the assessment is to identify and evaluate the issues that are most important to stakeholders, to correlate them with the Group’s action priorities and its business strategy, considering also potential impacts generated and suffered, in order to verify their “alignment” (or “misalignment”) and identify any areas for improvement.

Always conducted at an increasingly greater level of detail in terms of both issues and geographical scope, the assessment helps to identify the priorities both for the entire Group and for each country. It also allows the results to be obtained with specific focus areas, such as the matrix pertaining to the sole category of “Financial community” stakeholders, useful for identifying the issues to be analyzed in the Annual Report and thus providing an integrated performance report.

Based on the results of the assessment, the issues are determined for preparing the Consolidated Non-financial Statement and the Sustainability Report, and the challenging common goals included in the 2019-2021 Strategic Plan and in the 2019-2021 Sustainability Plan are set. The activities and projects pertaining to the various Group Functions and Business Lines contribute to achieving them (see the “2019-2021 Sustainability Plan” chapter for further information).