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The Case of Enel

In: Integrated Reporting

Author

Listed:
  • Chiara Mio

    (Ca’ Foscari University of Venice)

  • Marco Fasan

    (Ca’ Foscari University of Venice)

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.

Suggested Citation

  • Chiara Mio & Marco Fasan, 2013. "The Case of Enel," Springer Books, in: Cristiano Busco & Mark L. Frigo & Angelo Riccaboni & Paolo Quattrone (ed.), Integrated Reporting, edition 127, chapter 14, pages 225-236, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-02168-3_14
    DOI: 10.1007/978-3-319-02168-3_14
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    Cited by:

    1. Fabrizio Gran?, 2015. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 139-148.

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