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Integrated Reporting 2023

Our commitment to a fair and sustainable energy transition.

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In an increasingly interconnected world that seeks to achieve full sustainability, companies will only thrive in the long term if they act collectively and if they are able to create value and share it with all stakeholders.

At Enel we are committed to introducing new perspectives and promoting concrete actions that facilitate this path.

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Enel offers a new way of reading its own performance to allow, in a unique and systematic way, to understand:

• the ability of a company to generate sustainable value and well-being through its operational activities (Value Created)

• the distribution of the value created to all beneficiaries direct (Distributed Value)

• the key factors of value generation pursued by the company through its sustainable strategy taking into account the interests of all stakeholders (Quality).


Under our model, the planet is considered a stakeholder because it sets the limits within which companies can operate for the benefit of all other stakeholders.

Direct Beneficiaries

Our customers, suppliers and partners are indirect beneficiaries of our operations and, as an integral part of the value chain, play a key role in the prosperity of our organization.

Indirect Beneficiaries

The people at Enel, our communities and the financial community (investors and shareholders) are factors that facilitate our business and, therefore, obtain direct benefits from our performance. They are at the center of the distribution of value created.

Borja Acha
Aurelio Bustilho de Oliveira

You can take the viewpoint of our various stakeholders in order to explore the actions that Enel takes for each of them.