Reporting principles and criteria and independent auditors' report

The Non-financial information is drafted in accordance with the Decree 254/2016 and the “Sustainability Reporting Standards”, published by the Global Reporting Initiative (GRI Standards), which represent the reporting standard adopted, “In accordance core” level and had undergone a limited assurance by the independent company which provided assurance to Eni’s Annual Report as of December 31st, 2017. The performance indicators used are those required by the GRI Standards and are representative of the various areas of the Decree, as well as being in line with the activities carried out and the impacts made by Eni.

Key Performance Indicators, selected according to items identified as the most relevant, are collected on an annual basis and relate to the 2015-2017 period. They concern Eni SpA and its consolidated subsidiaries.

The detection of the information and data is structured in a way to ensure comparability of data across several years. All data refer only to consolidated companies based on the line-by-line method. The data on whistleblowing reports, anti-corruption training and community investment show those received only from fully consolidated entities. To this representation, an additional view was added, in line with other company documents and in continuity with the past. The safety, environment and climate change data are collected from companies with relevant HSE impacts. These data have been represented in two ways: the data only for the fully consolidated entities as required by the Decree and also the data including companies under joint operation or joint control or associates in which Eni has control of operations. The aim is to provide continuity with respect to past publications, consistency with the objectives that the company has set itself, and represent the potential impacts of the activities managed by Eni.

The data related to the fully consolidated perimeter alone are exposed for the first time for the purposes of this NFI and in compliance with the requirements of the Decree. Some data related to the total perimeter of the operated companies have been restated in relation to what is published in the voluntary document “Eni for 2016”.

Independente auditors’ report on the consolidated disclosure of non-financial information in accordance with article 3, par. 10, of Legislative Decree December 30, 2016, n. 254 and with article 5 of Consob Regulation adopted with Resolution 20267