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Magazine article (E&M - 2023/1) Tettamanzi Patrizia, Minutiello Valentina, Missaglia Anna Lucia

Non-Financial Disclosure to Enhance Sustainable Practices

The attention to sustainability and the application of ESG criteria to the business model have by now become a necessary but not sufficient precondition for businesses. We are seeing a radical change in the view of these issues, thanks also to the attention of supranational organizations and public opinion being increasingly focused on businesses’ impact on society and the internal and external ...