CAMAIONI DAVIDE – Forlì Campus
Abstract
The Sustainability Report: the Enel Spa Case
In this dissertation, the Corporate Social Responsibility (CRP) and the Sustainability Report are discussed. As
for CSR, the main steps of its history and the evolution of this concept are illustrated, then its interpretation
within the Italian scenario will be presented. Then, the impulses for the adoption of responsible behaviour
given by the international community are analysed, with a focus on the 2030 Agenda and its programme of
objectives. The adoption of responsible behaviour arises principally from the work of the European Union
and the UN.
The Sustainability Report and the consequent positive effects of the communication on the adoption of
sustainable behaviours on the economic and financial performance of companies are then described, in
addition to the conditions that must exist to be able to generate them. Indeed, there can be advantages in
terms of the provision of financial resources, personnel management, relations with customers and public
administrations, etc.
Moreover, the measures adopted by the European Union and the Italian Government to encourage the
dissemination of sustainable commitments by companies are presented, together with the regulation of
the communication of non-financial performance. The most relevant rules which are taken into account
are: Directive 2014/95/EU, as far as the European Union is concerned, and D.Lgs. 254/2016 in the Italian
context. Then the dissertation comes to the description of the most recent proposals for changes in the
European scenario.
In the communication field, the models proposed by the GRI play an important role: the most recent,
dating back to 2022, is analysed in more detail.
Finally, the application of the GRI framework to a real case, the 2021 Sustainability Report of Enel Spa, is
illustrated.