Abstract
[Machine translation] The topic of sustainability and ESG indicators is increasingly central to companies in every sector. In the non-profit context, the entry into force of the Third Sector Code marked the beginning of a reform of this sector, highlighting the latter's role as a meeting point between public institutions and the private sector. What are the means to achieve the social goals required of ETS? What is the impact of recent legal and accounting reforms? What are the tax benefits enjoyed by Third Sector Institutions, and against which commitments? This volume aims to answer these and other questions, with an in-depth analysis of the reality of ETS in our country, enriched by the presentation of case studies.
| Translated title of the contribution | [Machine translation] The social report and the impact assessment |
|---|---|
| Original language | Italian |
| Title of host publication | Il bilancio degli enti del Terzo Settore |
| Publisher | Guerini Next |
| Pages | 109-130 |
| Number of pages | 22 |
| Volume | 1 |
| ISBN (Print) | 978-88-6896-475-7 |
| Publication status | Published - 2023 |
UN SDGs
This output contributes to the following UN Sustainable Development Goals (SDGs)
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SDG 9 Industry, Innovation, and Infrastructure
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