The Case of Enel

Chiara Mio () and Marco Fasan ()
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Chiara Mio: Ca’ Foscari University of Venice
Marco Fasan: Ca’ Foscari University of Venice

Chapter 14 in Integrated Reporting, 2013, pp 225-236 from Springer

Abstract: Abstract The aim of this chapter is to provide a discussion of the business case of Enel, which is an International Integrated Reporting Council (IIRC) pilot program company currently evolving its corporate disclosure towards Integrated Reporting (IR). The relevance of pilot company business cases has been recognized by the IIRC, which defined their experience as “invaluable”. On the one hand, Enel did modify its corporate reporting system coherently with the IIRC guiding principles by including considerable non-financial information in its annual report, reducing the length of its sustainability report and improving its materiality determination process and business model analysis. On the other hand, it will be interesting to see how the company applies other aspects of the IIRC framework, such as the six-capital structure and the way in which reporting boundaries are defined. The analysis done in this chapter may be of interest to companies, standard setters and scholars wishing to enhance their knowledge on how companies are currently evolving their corporate disclosure systems towards IR.

Keywords: Socially Responsible Invest; International Financial Reporting Standard; Global Reporting Initiative; Sustainability Report; Socially Responsible Invest Fund (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/978-3-319-02168-3_14

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