This process of agreeing on the objectives at all levels takes place with the assistance of the CSR Unit of Enel SpA’s External Relations Department, which cooperates with the Accounting, Finance, and Control Department’s Strate gic Planning Unit in supporting the process of establishing the sustainabili ty priorities and objectives by providing the guidelines that Enel SpA’s De partments and the Group’s Divisions and companies must follow in drawing up their short- and medium-term plans.