2023年可持续发展报告

Consolidated Non-Financial Statement prepared in accordancewith Italian Legislative Decree 254/16_year 2023 The graphic design of the Enel Group’s Corporate Reporting isa symbolic way of representing the Company, from electricitygeneration to electricity distribution and utilization.Circular geometric shapes blend together to create a balancedsystem, emphasizing a focus on growth and on improvingpeople’s lives. SUSTAINABILITY REPORT2023 Consolidated Non-Financial Statement prepared in accordancewith Italian Legislative Decree 254/16_year 2023 INDEX Enel’s Sustainability Report sets out the commitmentsand results achieved in ESG (Environmental, Socialand Governance) issues, taking into account itsstakeholders’ expectations. Enel from now on It begins with a message to stakeholders from theChief Executive Officer and the Chairman, followed bythe“Enel’s commitment to sustainable development”section, which outlines the Company as a whole, itsbusiness model and main performance indicators, theESG context in which it operates, the engagementof stakeholders and material topics, the mainobjectives of the 2024-2026 Sustainability Plan andthe outlook to 2030, sustainability governance, therole of Sustainability-Linked finance, its positioning insustainability ratings, indices and benchmarks, as wellas information on the European taxonomy.A section is dedicated tostakeholder engagementandthe results of the so-called“double materiality”.The“Performance 2023”section is divided bytopic and outlines the results and objectives of theSustainability Plan. Each topic is introduced by the“sustainability dashboard”, which summarizes thekey commitments, as well as their state of progressand contribution to the United Nations SustainableDevelopment Goals (SDGs). ENEL’SCOMMITMENTTO SUSTAINABLEDEVELOPMENT 2.1The sustainability context10 2.2The business model andvalue creation14 2.3Stakeholder engagement andmateriality analysis26 2.4Sustainability Plan28 Theappendixsets out: (i) the criteria used in draftingthe report; (ii) the main quantitative indicators relating tosustainability performance (“Performance indicators”);(iii) the Content Indexes which provide simplified keys tointerpretation in relation to GRI, SASB, TCFD, and humanrights (the latter is included in the dedicated chapter); (iv)reporting on the European taxonomy, the Green BondReport and the Sustainability-Linked Financing Report. 3.STAKEHOLDERENGAGEMENTAND MATERIALITYANALYSIS •Integrated Annual Report 2023 •Report and financial statements of Enel SpAat December 31, 2023 •Report on corporate governance and ownership structureFinancial year 2023 3.1Framework34 •Report on the remuneration policy for 2024and compensations paid in 2023 3.2Stakeholder engagement37 3.3Double materiality43 Guide to navigating the document To make it easier to view, in addition to hyperlinks,the document has interactions to assist with navigation. SearchPrintPerformance indicators Back to main menuBack/nextSkip to... 5.1Methodological note364 4.1Business drivers68 5.2Performance indicators372 4.2Zero emissions ambition andjust transition78 5.3Content Index •GRI and ESRS interoperability410•SASB424•TCFD426•Sustainable financedisclosure regulation (PAI)427 4.3Roadmap towards naturalcapital conservation130 4.4Circular economy176 4.5Enel people186 5.4European Taxonomy434 5.5Sustainable Finance 4.6Sustainable supply chain208 •Green Bond Report472 4.7Engaging communities 4.8Customer centricity 4.9Health and safety of people242 258 G4.10Sound governance 286 4.11Managing human rights 310 4.12Tax transparency 338 C4.13Innovation 350 4.14Digitalization Reference to the materiality analysis Reference to the Sustainability Plan Paolo ScaroniChairman Flavio Cattaneo Chief Executive Officerand General Manager ENEL FROMNOW ON 2-6 In 2023, Enel is confirmed asthe world’s largest privateoperator in the renewable energy sector, with 63GW ofmanaged capacity (including BESS), and in theenergydistributionsector, with over 70 million end usersconnected to the grids. Furthermore, it is the privatecompany with thelargest customer base, amounting toover 61 million people, to whom it supplies energy andrelated services. Dear stakeholders, The year 2023 marked an important change in themanagement of the Enel Group with the renewal ofthe entire Board of Directors and the appointment ofthe new Chairman, Paolo Scaroni. In turn, the Boardof Directors has appointed Flavio Cattaneo as ChiefExecutive Officer. The Group continues to pursue thedecarbonizationroadmapin line with limiting global warming to below1.5 °C: in 2023, absolute direct and indirect greenhousegas emissions along the entire value chain, amounting to94.3 MtCO2eq, were reduced by 26.3% compared to 2022,in line with the decarbonization targets for 2030 and2040, as certified by the Science Based Targets initiative(SBTi). The new management has defined the Group’s strategy,based on three pillars: (i)