The growing attention to issues related to sustainability has made it necessary to change, also involving business realities, which for years have exploited nature as an "inexhaustible" source of resources. The international community has identified specific goals for the protection of the planet and social equity, which also involve companies, reflecting their relevance to the challenge of sustainability. Companies must integrate the environmental, social and economic dimensions into their strategy. In this sense, the commitment to sustainability must also be reflected in addressing the problem of evaluating and measuring the relative performance. The subject is widely examined in the academic world although the indications available are not always univocal. The main objective of this study is to identify the methodologies for assessing sustainability performance present in the literature and then determine which ones may be suitable for benefit companies. We proceeded through the use of the Scopus database, which, when asked through a specially formulated query and the application of appropriate filters in selecting the identified articles, returned 180 of which, through further analysis, 44 were considered suitable for achieving the objectives set. The methods identified were, first analyzed in relation to the Decree Law 1882 of 17 April 2015, to understand if they could be suitable for the context of benefit companies, then selected to meet the reporting needs of Planetek Italia srl, the holding considered as a case study. The selection was carried out with the aim, shared with the company, of identifying the methods that allowed to focus the assessment on the sustainability activities related to employees. The results of the analysis lead to the selection of: GRI Standards, ESG Rating, SDG Compass, SDG Action Manager, SAM Corporate Sustainability Assessment, Global Compact Assessment tool, BIA, and SA8000. They are in fact the most appropriate to assess the impact of the activities of Planetek Italia srl.
La crescente attenzione verso i temi legati alla sostenibilità ha reso necessario un cambiamento, coinvolgendo anche le realtà aziendali, che per anni hanno sfruttato la natura come fonte “inesauribile” di risorse. La comunità internazionale ha identificato specifici obiettivi per la salvaguardia del pianeta e l’equità sociale, che appunto coinvolgono anche le realtà aziendali, a testimonianza della rilevanza delle stesse in merito alla sfida sulla sostenibilità. Le aziende sono chiamate a integrare nella propria strategia la dimensione ambientale, sociale ed economica. In tal senso, l’impegnano per la sostenibilità deve trovare riscontro anche nell’affrontare il problema relativo alla valutazione e alla misurazione delle relative performance. Il tema è ampiamente esaminato nel mondo accademico seppur le indicazioni disponibili non sempre siano univoche. L’obiettivo principale di questo studio è identificare le metodologie di valutazione delle performance di sostenibilità presenti in letteratura per poi determinare quali possano essere adatte per le società benefit. Si è proceduto attraverso l’utilizzo del database Scopus che, interrogato tramite una query appositamente formulata e l’applicazione di appropriati filtri nel selezionare gli articoli identificati, ne ha restituito 180 di cui, mediante analisi ulteriore, 44 sono stati ritenuti idonei per raggiungere gli obiettivi prefissati. I metodi individuati sono stati, prima analizzati in relazione al Decreto Legge 1882 del 17 Aprile 2015, per poter capire se potessero essere adatti al contesto delle società benefit, poi selezionati per poter soddisfare le esigenze di rendicontazione di Planetek Italia srl, l’azienda considerata come caso studio. La selezione è stata condotta con l’obiettivo, condiviso con l’azienda, di individuare i metodi che permettessero di focalizzare la valutazione sulle attività di sostenibilità relative ai dipendenti. I risultati dell’analisi portano a selezionare: GRI Standards, Rating ESG, SDG Compass, SDG Action Manager, SAM Corporate Sustainability Assessment, Global Compact Assessment tool, BIA, e SA8000. Essi risultano infatti i più appropriati per valutare l’impatto delle attività di Planetek Italia srl.
APPROCCI PER LA MISURA DELLE PERFORMANCE DI SOSTENIBILITÀ DELLE SOCIETA' BENEFIT:: IL CASO PLANETEK ITALIA SRL
LICAUSI, SILVIA
2021/2022
Abstract
The growing attention to issues related to sustainability has made it necessary to change, also involving business realities, which for years have exploited nature as an "inexhaustible" source of resources. The international community has identified specific goals for the protection of the planet and social equity, which also involve companies, reflecting their relevance to the challenge of sustainability. Companies must integrate the environmental, social and economic dimensions into their strategy. In this sense, the commitment to sustainability must also be reflected in addressing the problem of evaluating and measuring the relative performance. The subject is widely examined in the academic world although the indications available are not always univocal. The main objective of this study is to identify the methodologies for assessing sustainability performance present in the literature and then determine which ones may be suitable for benefit companies. We proceeded through the use of the Scopus database, which, when asked through a specially formulated query and the application of appropriate filters in selecting the identified articles, returned 180 of which, through further analysis, 44 were considered suitable for achieving the objectives set. The methods identified were, first analyzed in relation to the Decree Law 1882 of 17 April 2015, to understand if they could be suitable for the context of benefit companies, then selected to meet the reporting needs of Planetek Italia srl, the holding considered as a case study. The selection was carried out with the aim, shared with the company, of identifying the methods that allowed to focus the assessment on the sustainability activities related to employees. The results of the analysis lead to the selection of: GRI Standards, ESG Rating, SDG Compass, SDG Action Manager, SAM Corporate Sustainability Assessment, Global Compact Assessment tool, BIA, and SA8000. They are in fact the most appropriate to assess the impact of the activities of Planetek Italia srl.I documenti in UNITESI sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
https://hdl.handle.net/20.500.14253/108919