The term Corporate Social Responsibility (CSR) or rather Corporate Social Responsibility refers to the adoption by companies, of a business model that is socially responsible, in relation to the ethical parameters for the social and environmental impacts of their business.

In the world’s leading global rankings on CSR, among the various ethical areas corporate social responsibility,the first place is the enhancement of the theme environment,but a holistic approach that takes social factors into account at the same time is model’s social impacts) and (long-term survival of the company).

The values of the community and stakeholders with regard to sustainability are now at high values, so companies need to take advantage of the huge competitive advantage and maximize long-term profits.

Sustainability has received more evidence from a regulatory point of view, first with the entry into force of the Code of Self-Discipline of companies listed on the Italian Stock Exchange and finally with the D.Lgs. December 30, 2016, No. 254.

The latter measure introduced thenon-financial reporting requirementfor companies with at least 500 employees exceeding one of the two dimensional limits listed below:

(a) balance sheet of more than 20 million euros,

(b) total of net revenues of sales and benefits of more than EUR 40 million, the OBBLIGO to draw up the non-financial declaration under art. 3 of the decree in comment.

This declaration must cover environmental issues, social issues,related to the personal staff,respect for human rights (measures taken to prevent its violation as well as actions put in place to prevent discriminatory attitudes and actions), fight against active and passive corruption (with the indication of the instruments for these purposes adopted), which are relevant given the activities and characteristics of the company, describing at least:

  • the business model of managing and organizing business activities;
  • company’s policies;
  • the main risks generated or incurred,related to these issues and arising from the company’s activities, its products, services or business relationships, including, where relevant, the supply and subcontracting chains.

TheArt. 4 of the D.Lgs. N. 254/2016 provides for the consolidated non-financial declaration for corporate groups including the data of the parent company, its fully consolidated daughter companies and covers the above topics.

To date, the Enterprise Social Responsibility tool is mandatory for 400 Italian companies, but it has become essential for all members who need an additional competitive leverage factor and domestic and international market.

Social reporting, value card, ethical-social rating,sustainability balance sheet, SRI (Sustainable Responsable Investiments), land enhancement and cultural heritage are just some of the tools of which an effective CSR modelis composed.

Our study, in conjunction with technical and scientific experts deep connoisseurs of the issues related to the
and innovation
sustainable development,
offers integrated advice in terms of Corporate Social Responsibility in the Economic Enhancement of Business Activities companies and companies administrations,promoting the integration of sustainability in the sustainability structure governance,and the constitution where possible, of committees or ad hoc units (dedicated to overseeing sustainability issues related to the operation of the business) directly responding to the CEO.

The importance of the non-financial declaration of sustainability should not be underestimated, and that together with an appropriate policy of communication and communication (in the way of the principle of accountability), and associated with other non-financial instruments (think of the
organizational model 231
environmental certifications),
constitutes a irreplaceable means of differentiation,capable of optimize socio-environmental performance, reduce costs and costs improve your company’s reputation.



The perception of ethical issues in the business sector has changed dramatically over the past 20 years.

Initially these factors were treated more in philosophical terms and only incidentally and marginally related to the business world.

Currently ethical research focuses mainly on business issues and thousands of people are involved in research and training onbusiness ethics.

This is mainly the result of the many changes that have occurred in the sphere of modern commercial operations.

The development of a modern business is determined not only by the effective and efficient allocation of resources and the application of appropriate business strategies, but also by considering the concept of corporate social responsibility (RSI) andthe business ethic in the management processes.

The code of ethics and corporate social responsibility can bring significant benefits to a company.

For example, there are some elements of added value:

1) attracting customers to the company’s products/services
2) ensure that employees want to stay in the company, reducing turnover and thus increasing productivity
3) attract more employees who want to work for the business, thus enabling the company to recruit the most talented employees
4) attract investors and keep the company’s share price high, thereby protecting the business from acquisitions and climbs.

On the contrary, unethical behaviour or the lack of sustainability strategies and corporate social responsibility can damage a company’s reputation and make it less attractive to shareholders, with resulting in a reduction in profits.

However, at the macroeconomic level, the significant benefits associated with the application of the CSR andbusiness ethics can be used not only as a tool for improving the competitive advantage of companies, but also in a much broader context: the application of these concepts can be considered useful sustainable development tool.

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