Sustainability and ESG value
This text, delving into both the economic and technical sides, aims to be a real operational guide for anyone who wants to transform their reality into an eco-sustainable company, associating their brand with the concept of “sustainability”, producing wealth, value and , therefore, useful. The volume aims to provide a systematization of the tools and initiatives currently available to bring companies on board the sustainability agenda and push small and medium-sized entrepreneurs to adopt more responsible business models from an environmental, social and of governance, without forgetting the main barriers to the sustainable transition of companies, linked to institutional but also organizational and individual factors: lack of internal skills, financial resources, tools dedicated to SMEs, bureaucratic limits, lack of consumer demand. For these reasons this guide has its starting point in the Sustainability Report as a tool available to the entrepreneur, addressed to all stakeholders and used for reporting sustainability performance, which allows companies to affirm their mission and the values pursued, to recognize and measure economic, environmental, social and governance performance and improvements and, consequently, set objectives and develop efficient and effective strategies in managing the organization and change. The competitiveness of companies will increasingly depend on their ability to generate value, limit the use of resources and energy consumption, avoid negative impacts and maximize positive effects, continuing to create high-quality and sustainable jobs, products and services. The objective of the book is therefore to help companies to build a solid “reputation”, implementing best practices and pursuing well-planned processes that facilitate the growth path in this perspective. Monica Peta Accountant, Legal Auditor, PhD, member of the CNDCEC Sustainability Reporting Commission, is the author of publications and teacher of university courses and masters on sustainability reporting and balance sheets. Fabrizio Santori Public official, expert in business simulation models and business games, teacher of business strategy and professional agricultural entrepreneurship and Agribusiness Masters. Alessandro Botti Lawyer and university teacher, expert in environmental law and sustainable development, he is President of the Board of Directors of Ambiente Mare Italia, ETS. Gabriele Felici Accountant, Legal Auditor, Partner of Bernoni Grant Thornton, is a member of the CNDCEC “Asseveration and Certification” Sustainability Commission, teacher of the School of Economic-Financial Police of the GdFValerio VallaFounder and CEO of Studio Valla, consultant in strategic planning of community programs and structural funds, professor at the Local Economic Authorities Study Center of the University of Pisa.
