Drafting Corporate Sustainability Reports: analyzing technical and social practices and impacts of companies

This thesis analyzes the transition from the Linear Economy to the Circular Economy, with a particular focus on the implementation of sustainability in small and medium-sized enterprises, the largest source of industrial pollution in Europe. After examining the impact of the linear economic model, the need to adopt sustainable strategies to ensure long-term sustainability is highlighted. Through the case study of a metalworking company, a Sustainability Report based on GRI Standards was prepared, outlining a roadmap for reducing environmental impact and integrating more sustainable production practices. Particular attention was paid to optimizing the company's production processes by adopting alternative technologies to flood cooling, such as minimum quantity lubrication and dry cutting, which reduce coolant consumption and improve operational efficiency. The analysis performed highlighted both the critical issues and opportunities of these innovations, assessing their economic, environmental and social impacts. An analysis was also conducted on the use of paper in the company, emphasising the importance of digitalisation to promote more efficient communication along the entire production chain and to improve interaction with stakeholders. At the same time, the use of company packaging was evaluated, identifying possible solutions to make it more sustainable. The energy analysis conducted identified the main sources of consumption and the related CO₂ emissions, leading to the definition of strategies for corporate decarbonisation. Among the proposed solutions, heat recovery from the compressor and the adoption of electric heat pumps make it possible to eliminate the use of natural gas, while the replacement of diesel vehicles with an electric car eliminates direct emissions from the fleet. The optimisation of energy consumption is supported by targeted interventions, such as the replacement of fluorescent lamps with high-efficiency LEDs and the implementation of a Building Automation and Control System for intelligent energy management. Finally, it is proposed to maximise the self-consumption of the company's photovoltaic system and to ensure the supply of certified renewable energy through Guarantees of Origin (GO). The results show that the integration of circular economy strategies not only significantly reduce CO₂ emissions and resource consumption, but also help to improve corporate competitiveness, promoting a sustainable development model. This approach is aligned both with new European regulations and with an evolving market that is increasingly oriented towards a balance between profit, environmental protection and social responsibility.