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Critical analysis of Enel's Integrated Reporting - Coggle Diagram
Critical analysis of Enel's Integrated Reporting
Why is integrated reporting important to Enel Energy?
What industry related factors make IR important?
What macro-economic trends make IR important?
What enterprise related factors make IR important?
Who are the most important audiences for Enel's reporting?
What are the highest impact changes that Enel can implement to improve its IR?
How does Enel currently report?
What standards or frameworks does Enel adhere to?
What is voluntary?
What is mandatory?
Where does Enel report ESG information?
What does Enel report?
How well does Enel's IR cover relevant subject matter? (see key sustainability issues from Reporting Matters Report)
How does Enel's IR cover content categories (e.g. risk etc.)? What does the categories included or not included say about Enel's IR? (See ESG disclosure handbook)
How does Enel provide both outside-in and inside-out perspectives? How can this balance improve?
What type of information is provided? (Operational, analytical, forward-looking) Is it the right type of information? Why?
What indicators are used and why? How are they evidenced? How can this improve?
How does the information meet (or not) investor's needs for forward looking information?
How does Enel prepare and present ESG information?
How does the reporting align (or not) with best practice principles?
How does the reporting perform against the principles of standardisation, timely information, accessibility, and reliability and assurance?
How does the reporting perform against the principle of purpose and materiality regarding the volume of information provided?