Tutte le voci di Eni: l’evoluzione storica della struttura del bilancio e degli assetti societari

The chapter provides an analysis of the historical evolution of Eni’s balance sheet information, highlighting its changes both in form and in purpose. The authors focus on the links between the results of the budgetary analysis and the strategic and organizational evolution of the company, providing evidence of the indicators used to report and communicate the performance of the institution. Within the broad chronological period considered, which includes the events of Agip in the phase before the establishment of Eni in 1953 and arrives to privatization in 1993, there were evident discontinuities in economic information and financial statements, which are interpreted in relation to the historical evolution of the context, strategies and structure of the company.