Corporate social responsibility


Non-financial reporting and the Sustainability Report, including obligations and opportunities

Disciplined in Italy with Legislative Decree 254/2016, non-financial reporting obliges larger companies to provide environmental and social information – concerning personnel and the fight against corruption. To do this, specific reporting methods must be followed, which often find space in the c.d. Sustainability Report. The doctor Pier Paolo Baldi – Accountant and Statutory Auditor and CEO of CSR3 – explains the opportunities for companies that use it.

Dr. Baldi, does non-financial reporting represent an obligation or an opportunity?

Beyond the obligation imposed on larger companies, it certainly represents an opportunity also for the world of SMEs. A correct approach to CSR allows the company to identify the most relevant issues for the company itself and also for its stakeholders. We think about the expectations of customers for the offer of products or services with low environmental impact or those of employees for the expectations on the merit or corporate welfare. SMEs can seize the opportunity by enhancing what they often already do.

As a Chartered Accountant and Legal Auditor, how can the company be supported?

First of all with the professionalism gained over many years of experience: from planning to operational approach, from the drafting of Sustainability Reports to the review and certification process that is mandatory in some cases but recommended in all others. As far as we are concerned, we have developed an innovative approach to CSR and created a Start Up, the CSR3 Srl Benefit Company, which is the first Benefit Company and innovative Startup established in Italy, which offers innovative services and methods for a correct approach. to CSR by SMEs.

CSR3 Srl Why?

We wanted to represent the three pillars of sustainability: the environmental, the social, but also and above all the economic one that underlies the very existence of commercial enterprises. With a correct approach we can combine the three pillars for a growth and value perspective both of the company and of the community in which it operates.

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