Corporate Social Responsibility
The theme of Corporate Social Responsibility has been boosted and strengthened, supported not only in academia but also, and especially, in great part by the world of entrepreneurship.
The construction of an effective model of social reporting, or stakeholder reporting, envisages the involvement of the entire corporate business structure.
Each individual operator within the enterprise must reformulate his/her own functions for the purposes of the preparation of a final document which may also apply as a suitable instrument for correcting practices adopted by the company which are not satisfactory from a social point of view or not efficient from the point of view of the deployment of resources.
A representation of the processes and steps needed to implement a social balance sheet structure cannot be limited however to indications concerning the compilation of a final document. Input must include the elaboration of guidelines to be adopted permanently in every single phase of corporate life.
In this respect, the final reporting document will be only the final piece of a process already developed and assimilated by the organisational structure.
Corporate Social Responsibility passes in practice by the defining and managing of business policies (the social report) and individual behaviour (the code of ethics) which is accompanied by the definition and preparation of the regulatory principles of corporate relations and environment (the environmental report).
The Legality Rating and the Organisation and Management Models pursuant to the [Italian] Legislative Decree 231/01 and Corporate Social Responsibility models
The Legality Rating which arose in Italy in 2012 represents a particular case of ethical rating aimed at enterprises with a turnover in excess of €2 million which request such from the [Italian] Antitrust, Monopolies, Markets and Mergers Authority.
This rating shall take into account matters of:
- The granting of public funding
- Access to bank credit.
For the purposes of the attribution of the rating, it shall be necessary, among other conditions, that the company is not the subject of either convictions or precautionary measures related to criminal administrative offences to which the Legislative Decree 231/01 refers.
The adoption of an organisational model shall be pursuant the [Italian] Legislative Decree 231/01 and/or of a system of processes aimed at ensuring forms of Corporate Social Responsibility which have elements to enable companies to increase the Legality Rating.
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