L’analisi di materialità. Implementazione, impatti e futuri sviluppi

Translated title of the contribution: [Autom. eng. transl.] The materiality analysis. Implementation, impacts and future developments

Mario Marco Molteni, Matteo Pedrini, Stefania Bertolini

Research output: Book/ReportBook

Abstract

[Autom. eng. transl.] of the CSR Manager Network there was a certain skepticism on the part of some managers on the relationship between the actual benefits produced and the effort required for the analysis. In light of this, the research has deepened the experience of a group of companies around the conduct of the analysis of materiality, the problems encountered and the actual impacts that this has had on corporate choices. Thanks to the collection of 98 questionnaires and the conduct of 11 in-depth interviews with as many business representatives, the collection is an opportunity to make available to CSR professionals a set of useful information to verify the alignment of their experience with that of other companies or to start a new analysis process. The materiality analysis has been repeatedly promoted by the Global Reporting Initiative (GRI) and the International Integrated Reporting Committee (IIRC) as a necessary principle to bring the reporting closer to the expectations of stakeholders. The integration of the materiality analysis within the reporting standards has revitalized the commitment of CSR professionals in establishing moments of dialogue with stakeholders. This research, conducted by the CSR Manager Network with the scientific support of ALTIS-Alta Scuola Impresa and Società of the Catholic University of the Sacred Heart, intends to contribute to the progressive diffusion of materiality analysis in companies and its gradual institutionalization. There are two reasons that have suggested conducting research on the subject: on the one hand, CSR professionals need to discuss the difficulties encountered and the solutions adopted in the analysis process; on the other, during the meetings
Translated title of the contribution[Autom. eng. transl.] The materiality analysis. Implementation, impacts and future developments
Original languageItalian
PublisherEducatt Università Cattolica del Sacro Cuore
Number of pages36
ISBN (Print)978-88-9335-008-2
Publication statusPublished - 2015

Keywords

  • Analisi
  • Materialità

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