Eni’s journey with ESEF reporting began in 2020 when filing with their Officially Appointed Mechanism (OAM), the Companies and Stock Exchange Commission (CONSOB), was still voluntary. There were 3 broad challenges facing them at the time.Owing to how nascent the European Single Electronic Format (ESEF) was at the time, Eni’s financial reporting team was evaluating several options about the best way forward to tackle the oncoming mandate for their own Annual Financial Report (AFR)

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