Iren SpA

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Direct Lobbying Transparency

Overall Assessment	Comment	Score
Moderate	Iren SpA provides a moderate level of transparency about its climate-related lobbying. It explicitly names two specific European policy processes it has engaged on—the EU Taxonomy Regulation and the Corporate Sustainability Reporting Directive (CSRD)/EFRAG sustainability reporting standards—clearly situating its activity within the climate-policy arena. The company also outlines how it lobbied, stating that it "participated in working tables and discussions with regulators for the definition of EU Taxonomy Regulation" and took part in the "consultation process for the definition of the EFRAG standards," thereby disclosing two concrete mechanisms and identifying the key target entity, EFRAG, along with broader reference to “regulators.” Finally, Iren sets out the outcomes it sought: it supported the inclusion of "high-efficiency cogeneration of heat and power, production of electricity from gas and production of heat from gas in a district heating system" in the taxonomy’s Supplementary Delegated Act while objecting to alignment criteria that "appear overly stringent and could have been applied gradually over time," and it backed the CSRD standards "with minor exceptions" due to "difficulties, in terms of complexity of finding information and cost of work" beyond the corporate perimeter. These disclosures spell out the company’s positions and desired amendments, although they cover only two policy files and a limited set of lobbying techniques.	2

Lobbying Governance

Overall Assessment	Comment	Score
Limited	Iren SpA provides some insights into its governance structure and external engagement activities, but the disclosures lack specific mechanisms for ensuring alignment of lobbying activities with climate-related goals. The company mentions that its Control, Risk and Sustainability Committee supervises sustainability policies and monitors their implementation, stating that it "examines periodic reports on structured ways of engaging with stakeholders." Additionally, Iren highlights its engagement with policymakers and trade associations, noting that it "keeps constant contact with local/regional/national policy makers and regulators" to align its activities with sustainability targets and national climate change strategies. However, while these statements suggest a focus on sustainability and stakeholder engagement, there is no explicit mention of a defined process for monitoring or managing lobbying alignment, nor is there evidence of oversight specific to lobbying activities. The company does not disclose any individual or committee responsible for reviewing lobbying alignment, nor does it provide details on how it ensures that its trade association memberships or external advocacy efforts are consistent with its climate commitments. This indicates limited governance in the area of lobbying alignment.	1