Enel: CSR and performance measurement (A) and (B) (with teaching notes)

The case study is articulated into two parts: Part A “CSR in Enel” and Part B “CSR Performance Measurement and Evaluation” Case A: Discusses why and how Enel introduced the CSR approach into its activities and strategy Case B: Analyses why and how ENEL decided to align its performance measurement and evaluation system to the CSR approach. Objectives Part A 1. To analyse the experience of one of the biggest Italian companies listed on the stock exchange and operating in the public utilities industry to have applied Corporate Social Responsibility (CSR) throughout its managerial systems; 2. To identify the internal and external pressures experienced through the introduction of CSR into the company’s strategy and on managerial behaviour; 3. To explore CSR impacts on the organisational structure and roles; 4. To examine the implications of CSR on the managerial systems of various functional areas; 5. To define the guidelines for structuring the external and internal CSR performance measurement system. Part B 1. To explore the reasons why CSR needs to spread through external and managerial reporting; 2. To analyse and discuss the design choices with respect to the performance measurement systems (structure and content) in order to guarantee effective disclosure and a fair performance evaluation; 3. To examine the process of implementing CSR performance measurement systems for external (CSR disclosure) and internal users (planning and control) and the role of the different organisational departments; 4. To identify the favourable conditions and difficulties encountered during the diffusing of CSR into the performance measurement and evaluation systems. The web case study and the teaching notes can be accessed at the following web address: http://stream.sdabocconi.it/enel_case/index.asp As far as written case study is concerned: Part A is 11 pages long. Part B is 30 pages long. The teaching notes are 26 pages long.