Where and when are reports of the Board of Directors regarding items on agenda available to the public?

The reports of the Board of Directors are available to the public at the Company's registered office, at Borsa Italiana S.p.A. (www.borsaitalia.it) and on the Company's website (www.eni.com) within the deadline for the publication of the notice (see Q&A "Where and when is the notice calling the Shareholders' Meetings published?").
However, it's possible that law provides for different terms: a relevant case is represented by the approval of financial statements, as the related deadline for publication is reduced to 21 days prior to the Shareholders' Meeting.