2023年可持续发展报告（英文版）

SUSTAINABILITYREPORT 2023 ConsolidatedNon-FinancialStatementpreparedinaccordancewithItalianLegislativeDecree254/16_year2023 ThegraphicdesignoftheEnelGroup’sCorporateReportingisasymbolicwayofrepresentingtheCompany,fromelectricitygenerationtoelectricitydistributionandutilization. Circulargeometricshapesblendtogethertocreateabalancedsystem,emphasizingafocusongrowthandonimprovingpeople’slives. SUSTAINABILITYREPORT 2023 ConsolidatedNon-FinancialStatementpreparedinaccordancewithItalianLegislativeDecree254/16_year2023 INDEX Enel’sSustainabilityReportsetsoutthecommitmentsandresultsachievedinESG(Environmental,SocialandGovernance)issues,takingintoaccountitsstakeholders’expectations. ItbeginswithamessagetostakeholdersfromtheChiefExecutiveOfficerandtheChairman,followedbythe“Enel’scommitmenttosustainabledevelopment”section,whichoutlinestheCompanyasawhole,itsbusinessmodelandmainperformanceindicators,theESGcontextinwhichitoperates,theengagement ofstakeholdersandmaterialtopics,themainobjectivesofthe2024-2026SustainabilityPlanandtheoutlookto2030,sustainabilitygovernance,theroleofSustainability-Linkedfinance,itspositioninginsustainabilityratings,indicesandbenchmarks,aswellasinformationontheEuropeantaxonomy. Asectionisdedicatedtostakeholderengagementandtheresultsoftheso-called“doublemateriality”. The“Performance2023”sectionisdividedbytopicandoutlinestheresultsandobjectivesoftheSustainabilityPlan.Eachtopicisintroducedbythe“sustainabilitydashboard”,whichsummarizesthekeycommitments,aswellastheirstateofprogressandcontributiontotheUnitedNationsSustainableDevelopmentGoals(SDGs). Theappendixsetsout:(i)thecriteriausedindraftingthereport;(ii)themainquantitativeindicatorsrelatingtosustainabilityperformance(“Performanceindicators”); (iii)theContentIndexeswhichprovidesimplifiedkeystointerpretationinrelationtoGRI,SASB,TCFD,andhumanrights(thelatterisincludedinthededicatedchapter);(iv)reportingontheEuropeantaxonomy,theGreenBondReportandtheSustainability-LinkedFinancingReport. COMPANYVIEW 1. LETTERTOSTAKEHOLDERS Enelfromnowon6 ENEL’SCOMMITMENTTOSUSTAINABLEDEVELOPMENT 2. 2.1Thesustainabilitycontext10 2.2Thebusinessmodeland valuecreation14 2.3Stakeholderengagementandmaterialityanalysis26 3. 2.4SustainabilityPlan28 STAKEHOLDER •IntegratedAnnualReport2023 •ReportandfinancialstatementsofEnelSpAatDecember31,2023 ENGAGEMENTANDMATERIALITYANALYSIS •ReportoncorporategovernanceandownershipstructureFinancialyear2023 •Reportontheremunerationpolicyfor2024andcompensationspaidin2023 Guidetonavigatingthedocument Tomakeiteasiertoview,inadditiontohyperlinks, thedocumenthasinteractionstoassistwithnavigation. 3.1Framework34 3.2Stakeholderengagement37 3.3Doublemateriality43 BacktomainmenuSkipto... Back/next SearchPrint Performanceindicators TOPICVIEW 4. PERFORMANCE2023 5. APPENDIX 4.1 Businessdrivers 68 5.1 Methodologicalnote 364 5.2 Performanceindicators 372 5.3 ContentIndex •GRIandESRSinteroperability 410 •SASB 424 •TCFD 426 •Sustainablefinancedisclosureregulation(PAI) 427 5.4 EuropeanTaxonomy 434 5.5 SustainableFinance •GreenBondReport 472 •Sustainability-Linked FinancingReport486 4.2Zeroemissionsambitionand justtransition78 4.3Roadmaptowardsnatural capitalconservation130 4.4Circulareconomy176 E 4.5Enelpeople1864.6Sustainablesupplychain2084.7Engagingcommunities2204.8Customercentricity2284.9Healthandsafetyofpeople242 S 4.10Soundgovernance2584.11Managinghumanrights2864.12Taxtransparency310 G 4.13Innovation3384.14Digitalization350 C Referencetothematerialityanalysis EEnvironment SSocial GGovernance CCross ReferencetotheSustainabilityPlan Zeroemissionsambition Nature Stakeholders Humanrights Growthaccelerators PaoloScaroni Chairman ENELFROMNOWON FlavioCattaneo ChiefExecutiveOfficerandGeneralManager 2-6 Dearstakeholders, Theyear2023markedanimportantchangeinthemanagementoftheEnelGroupwiththerenewaloftheentireBoardofDirectorsandtheappointmentofthenewChairman,PaoloScaroni.Inturn,theBoardofDirectorshasappointedFlavioCattaneoasChiefExecutiveOfficer. ThenewmanagementhasdefinedtheGroup’sstrategy,basedonthreepillars:(i)Profitability,flexibilityandresiliencethroughselectivecapitalallocationaimingatmaximizingtheGroup’sreturnwhileminimizingrisk; (ii)Efficiencyandeffectivenessthroughthesimplificationofactivitiesandprocesses,aleanerorganizationwithclearaccountabilityandafocusoncoregeographies inwhichtheGrouphasanintegratedposition(Italy,Spain,Brazil,Chile,Colombia,andtheUnitedStates)inordertomaximizecashgenerationandcompensateforinflationarydynamicsandrisingcostofcapital; (iii)Financialandenvironmentalsustainabilitytopursuevaluecreationstrengtheningthefinancialstructure,whileaddressingthechallengesofclimatechange. In2023,Enelisconfirmedastheworld’slargestprivateoperatorintherenewableenergysector,with63GWofmanagedcapacity(includingBESS),andintheenergydistributionsector,withover70millionendusersconnectedtothegrids.Furthermore,itistheprivatecompanywiththelargestcustomerbase,amountingtoover61millionpeople,towhomitsuppliesenergyandrelatedserv