Enel

Audit Report / Information • May 26, 2022

Informazione Regolamentata n. 0116-44-2022		Data/Ora Ricezione 26 Maggio 2022 18:40:51	Euronext Milan
Societa'	:	ENEL
Identificativo Informazione Regolamentata	:	162830
Nome utilizzatore	:	ENELN07 - Giannetti
Tipologia	:	REGEM
Data/Ora Ricezione	:	26 Maggio 2022 18:40:51
Data/Ora Inizio Diffusione presunta	:	26 Maggio 2022 18:40:52
Oggetto	:	Enel: integrity, professionalism and independence requirements of new Statutory Auditors verified
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ENEL: INTEGRITY, PROFESSIONALISM AND INDEPENDENCE REQUIREMENTS OF NEW STATUTORY AUDITORS VERIFIED

Rome, May 26th, 2022 – The new Board of Statutory Auditors of Enel S.p.A., appointed by the Shareholders' Meeting held on May 19 th, 2022, met yesterday afternoon for the first time, chaired by Barbara Tadolini.

In accordance with the provisions of Consob Issuers' Regulation and Italian Corporate Governance Code, the Board of Statutory Auditors verified that all its regular members (Barbara Tadolini, Luigi Borrè and Maura Campra) met the independence requirements provided for both by the law (article 148, paragraph 3 of the Consolidated Financial Act) and the above Italian Corporate Governance Code (Recommendation 7, as referred to by Recommendation 9) for statutory auditors of listed companies ( 1 ).

The Board of Directors, chaired by Michele Crisostomo, met today and ascertained upon all the members of the new Board of Statutory Auditors the integrity and professionalism requirements provided for statutory auditors of listed companies by the Ministry of Justice Decree n. 162 of March 30th, 2000, as supplemented (for professionalism requirements only) by the provisions of article 25.1 of Enel's by-laws. Furthermore, the Board of Directors took note of the results of the abovementioned check carried out by the new Board of Statutory Auditors about the possession upon its regular members of independence requirements provided for by the law.

⁽ 1 ) As far as the verification of the independence requirements of regular Statutory Auditors under the Italian Corporate Governance Code is concerned, it is worth noting that the criteria adopted to evaluate the materiality of (i) commercial, financial or professional relationship, if any, maintained by the same Statutory Auditors with Enel (or persons or entities bound to the latter), as well as (ii) additional remuneration, if any, that the same Statutory Auditors received from Enel Group companies are the same criteria used to evaluate the independence of non-executive Directors, as indicated in the Enel's report on corporate governance and ownership structure for financial year 2021.