The concept of sustainability has become, to today, a very evaluative and not very descriptive term, a receptacle to be filled with the desired contents: "the definition of sustainability, in its various meanings, seems to be problematic, both in practice and in theory. There are, in fact, divergent visions, not only when moving from theorising to prescribing practice, but also in the definition itself' (Ciccarelli 2005, p. 41). The models currently used to assess corporate sustainability, such as the GRI Sustainability Report, are based on 'rules', i.e. they prescribe formats within which to organise content, information to be provided, and KPIs to be used (Ferrando, P.M. 2018). The greatest difficulty that a company encounters in creating a sustainability report using this method is the large number of GRIs available, dealing with and analysing various disciplines; thus leading to an arbitrary, albeit standardised, selection of indicators that remain biased (Poma, L. 2014). The aim of the following thesis, on the other hand, is to provide a simplified survey model, based on the research work of CSR Lab Confindustria and Luiss Guido Carli University "Sustainability Indicators for SMEs" published in 2010 and elaborated by the Corporate Social Responsibility Working Group of the Confindustria Culture Commission, with quantitative but equally descriptive indicators, which allow for a less narrow view of small and medium-sized enterprises, which very often are not able to provide quantum information, and which can take into consideration and enhance the relationships generated with the different stakeholders. The following model was then used to analyse a Small Medium Enterprise in the milling sector in the province of Padua, analysing corporate governance, the economic aspect, the environmental impact and the relationship with the local community
Il concetto di sostenibilità è diventato, ad oggi, un termine molto valutativo e poco descrittivo, un ricettacolo da riempire con i contenuti desiderati: «la definizione di sostenibilità, nelle sue diverse accezioni, sembra essere problematica, sia in pratica, sia in teoria. Esistono, infatti, divergenti visioni, non solo quando dalla teorizzazione si cerca di passare alla prescrizione della pratica, ma anche nella definizione stessa» (Ciccarelli 2005, p. 41). I modelli attualmente utilizzabili per la valutazione della sostenibilità aziendale, come il Bilancio di Sostenibilità GRI, si basano su “regole” ovvero prescrivono format entro i quali organizzare i contenuti, informazioni da fornire, e KPI da utilizzare (Ferrando, P.M 2018). La difficoltà maggiore che un’azienda riscontra per creare un resoconto della sostenibilità con questo metodo, è data dalla numerosità di GRI disponibili, trattando e analizzando svariate discipline; portando in questo modo ad una selezione arbitraria, seppur standardizzata, di indicatori che rimangono parziali (Poma, L. 2014). Lo scopo della seguente tesi, invece, è quello di fornire un modello semplificato di indagine, basato sul lavoro si ricerca di CSR Lab Confindustria e l’Università Luiss Guido Carli “Indicatori di sostenibilità per le PMI” pubblicato nel 2010 ed elaborato dal Gruppo di Lavoro Corporate Social Responsibility della Commissione Cultura di Confindustria, con indicatori di tipo quantitativo ma altrettanti descrittivi, che permettano una visione meno ristrettiva delle piccole medie imprese, che molto spesso non sono in grado di fornire informazioni quantistiche e che possa prendere in considerazione e valorizzare i rapporti generati con i differenti stakeholders. Il seguente modello è stato poi impiegato per l’analisi di una Piccola Medio Impresa del settore molitorio in provincia di Padova, analizzando la Governance aziendale, l’aspetto economico, l’impatto ambientale ed il rapporto con la comunità locale.
Un modello semplificato di indagine della sostenibilità per le piccole medie imprese agroalimentari
MORO, GRETA
2022/2023
Abstract
The concept of sustainability has become, to today, a very evaluative and not very descriptive term, a receptacle to be filled with the desired contents: "the definition of sustainability, in its various meanings, seems to be problematic, both in practice and in theory. There are, in fact, divergent visions, not only when moving from theorising to prescribing practice, but also in the definition itself' (Ciccarelli 2005, p. 41). The models currently used to assess corporate sustainability, such as the GRI Sustainability Report, are based on 'rules', i.e. they prescribe formats within which to organise content, information to be provided, and KPIs to be used (Ferrando, P.M. 2018). The greatest difficulty that a company encounters in creating a sustainability report using this method is the large number of GRIs available, dealing with and analysing various disciplines; thus leading to an arbitrary, albeit standardised, selection of indicators that remain biased (Poma, L. 2014). The aim of the following thesis, on the other hand, is to provide a simplified survey model, based on the research work of CSR Lab Confindustria and Luiss Guido Carli University "Sustainability Indicators for SMEs" published in 2010 and elaborated by the Corporate Social Responsibility Working Group of the Confindustria Culture Commission, with quantitative but equally descriptive indicators, which allow for a less narrow view of small and medium-sized enterprises, which very often are not able to provide quantum information, and which can take into consideration and enhance the relationships generated with the different stakeholders. The following model was then used to analyse a Small Medium Enterprise in the milling sector in the province of Padua, analysing corporate governance, the economic aspect, the environmental impact and the relationship with the local communityFile | Dimensione | Formato | |
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https://hdl.handle.net/20.500.12608/49128