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Purpose of this study is to describe main reporting tools at the basis of the ethical-social sphere of the company, aimed at concretely representing the activities promoted in terms of Corporate Social Responsibility, creating cohesion between different aspects, linked to company dynamics. The concept of CSR is spread as a strategic tool aimed at creating a more competitive and socially cohesive society. Based on the main theoretical concepts in support of sustainability and CSR and, in relation to the company's strategic choices, the urgent need for companies to communicate their "sustainable" commitment. This is how they are born a series of documents related to non financial reporting, which tend to split the different aspects of the concept of sustainability and CSR using different interpretations. From this study, based on the main economic theories that led to the creation of real non-financial reporting models, a complete vision derives from these reporting tools, whose main function is expressed in the "measurement" of corporate performance. sustainable, through the adoption of internationally known reference models (GRI Standard- Global Reporting Initiative). Specifically, the explanation of the models adopted focuses on the Sustainability Reports (Non-Financial Statements) prepared in 2017 by a small sample of Italian companies, operating in the fashion sector, listed on the Milan Stock Exchange. The analyzed documents reported a series of information, the source of a research activity aimed at different aspects (stakeholder involvement, certifications acquired, Governance, environmental protection, etc.); the purpose is to understand how this document and therefore, the information contained therein, affect the company's economic activities, influencing different aspects (quality of the products offered, satisfaction of the interlocutors) and how much "importance" is given to today sustainable information and the communication of this type of information, in the national economic scenario |
