“Do Socially Responsible Investors value Integrated Reporting?”

The purpose of this paper is to investigate whether the information disclosed in Integrated Reports might enable Socially Responsible Investors (SRI) in evaluating a company’s commitment to sustainability. We conduct a case study of Eni, a major global player in the oil and gas industry, who is participating in the IIRC’s Pilot Programme Business Network. The use of a case study is justified by the fact that Integrated Reporting (IR) is an emerging phenomenon, which does not yet possess relevant literature or established practices.