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The Virtuous Circle of Sustainability
The issue of sustainability in real estate is on everyone’s lips, but there is still much uncertainty about how ESG criteria can be applied and how their value can be measured. The only belief shared by all stakeholders is that sustainability should be a key element of any urban regeneration project; because it is only by respecting and integrating environmental and social dimensions into business ...
ESG: Strategic and Operational Implications for Businesses
In the coming years, the need to reorient corporate management towards a stakeholder-based approach rather than a shareholder-based approach will become increasingly urgent. It is not just a reconsideration of how to do business that arises spontaneously in more virtuous entities. Even when considering the traditional model of capitalism as inherently superior, financial market discipline will still ...
Non-Financial Reporting; Much More than an Obligation
More than two years have passed since the entry into force of Legislative Decree 254/2016, which made it mandatory for “public interest entities” with over 500 employees and a balance sheet exceeding 20 million euros – or total net revenues from sales or other services exceeding 40 million euros – to present an individual non-financial declaration for each accounting period. From the first ...