L’esperienza di rendicontazione non-finanziaria. Buone pratiche ed evoluzioni necessarie

[Autom. eng. transl.] Over the last 20 years, the level of awareness about the environmental and social impacts that the economic activities carried out by companies produce in their own context has progressively grown. Today, these impacts have now become part of the valuation models used to define a company's ability to generate value over time. Ideally it is possible to identify a formal moment from which this awareness has found progressive affirmation: it is the publication in 1987 of the cd. Brundtland Our Common Future report by the World Commission on Environment and Development (WCED, 1987). In response to what in principle were identified as concerns of the community and stakeholders and which over time have increasingly assumed the role of legitimate expectations, companies have begun to adopt approaches characterized by increasing transparency regarding the impacts generated. The reflection proposed in this chapter starts from the recognition of the substantial importance that companies, especially large companies, undertake to equip themselves with a framework of integrated reporting tools, capable of providing information on both financial and non-financial performance. financial, periodically returning data that help to understand how the different types of capital with which the company has been used to generate value. The development of this reflection, in the continuation of the chapter, first of all proposes a survey of the theories that help to understand why a company can benefit from the adoption of this approach. The second part of the chapter takes a more analytical slant by referring to the list of Italian companies described in the introduction.