Abstract
This chapter provides insights into the <IR> journey taken by Eni S.p.A., a multinational company operating in the oil and gas industry. Eni’s claim of commitment to sustainability is proven by achievements and awards and, more importantly, its history. This case study, which is based on data and information gathered from different sources, including interviews, reveals a company that is seemingly making a genuine effort to improve its corporate reporting practices without any external obligation. Rather, it has an eye to new emerging reporting frameworks that fit with changing social, environmental and business contexts. In this vein, <IR> is used in complement with other reporting models to communicate appropriately with different audiences. The conclusions drawn contribute to third-stage performative <IR> research by delivering insights into the dynamics through which <IR> has evolved to become an established practice within a suite of reporting initiatives.
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Notes
- 1.
The basket including the 40 most traded stock classes listed on the Italian Stock Exchange.
- 2.
As in the case of Leonardo, the table was created by loading all the company’s reports into NVivo. Any frameworks or standards mentioned were identified from a full manual reading. A follow-up search for key terms, such as ISO, GRI, integrated report, Global Compact, and EU Directive—both in Italian and English—was used to confirm every mention had been identified.
- 3.
Introduced in 2007 by Goldman Sachs, the GS SUSTAIN focus list assesses long-term industry leaders in terms of sustainable competitive advantage and effective management of environmental, social and governance risks.
- 4.
Eni 2017 Integrated Annual Report (2017d, p. 94).
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Bernardi, C. (2020). Eni: The Midas Touch. In: Implementing Integrated Reporting. SpringerBriefs in Accounting. Springer, Cham. https://doi.org/10.1007/978-3-030-11193-9_5
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