Enel: CSR and Performance Measurement (A)

The case gives a broad overview of the key internal decisions taken one of the world’s leading companies in terms of initiatives to improve internal frameworks and measurement tools for sustainability. In addition to technical analysis, the Enel case study also addresses the perspective of people involved in the design, development and management of the performance measurement and evaluation system, i.e. managers of the Accounting and Control department.

The Enel case specifically underlines the impact that an approach based on Corporate Responsibility can have on performance measurement both for external and internal users.