然而，尽管这一重点日益突出，真正的问题是，哪一个是重要的，因为它们与公司核心利益相关者有关系，对股东或非股东负责？ 根据ENI公司治理和股权结构报告（2015），该机构根据上市公司采用了公司治理委员会提供的“企业管治守则”。 此外，同一份报告也指出，自2006年以来，ENI的董事们采取了这样一个事实，即在决策过程中，除股东之外的其他利益相关者的利益是重要的，以确保长期创造公司价值，而不仅仅是短期的。
However, in spite of this increased focus, the real question is; Which one is important, discharging responsibilities to shareholders or non-shareholders since they relate to core company stakeholders? According to the ENI Corporate Governance and Shareholding Structure Report (2015), the organization adopted the Corporate Governance Code as provided by the Corporate Governance Committee in accordance with listed companies. Also, the same report asserts that since 2006 to date, directors of ENI have adopted the fact that interests of other stakeholders apart from shareholders are important during decision-making to ensure company value is created over the long-term as opposed to only short-term durations.
“ENI综合年度报告”（2015年）进一步强调，ENI的业务模式清晰地解释了ENI的诚信和透明度，这些都是公司治理体系的关键支柱。 这个系统基本上是为了确保ENI与其利益相关者之间的信任和和平共处，从而确保实现预定目标并最终实现可持续性。 ENI的董事和经理们相信公司和其他利益相关者之间有公开的对话，以便了解他们的需求，并将其纳入到公司实现集体增长的计划中。 更重要的是，通过持续透明的沟通，行使股东权利同样重要。
A further emphasis from The ENI Integrated Annual Report (2015), clearly explains ENI’s business model influenced by integrity and transparency which form key pillars that then informed the corporate governance system. This system is formed basically with an aim to ensure trust and peaceful coexistence between ENI and its stakeholders thereby ensuring achievement of pre-determined goals and eventually sustainability. ENI directors and managers believe in having an open dialogue between the company and other stakeholders in order to understand their needs and incorporate them into the company plans to achieve collective growth. More importantly, exercising shareholder rights is equally important by being in continuous and transparent communication.
On the other hand, may companies have in the past struggled to relate their corporate governance and sustainability efforts to their strategy, mission, business model and the goods or services they provide. Also, these companies face a challenge as they try to further communicate the nature and consequence of corporate governance activities to various stakeholders, such as, customers, employees, investors and shareholders. Consequently, lack of such effective communication would lead to conflict among the stakeholders and even worse, a drop in shareholder value (Becchetti, et al., 2012).