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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 ...

Magazine article (E&M - 2023/1) Perrini Francesco, Pogutz Stefano, De Silvio Manlio

The Four Strategies to Promote Sustainable Practices

Without the full involvement of SMEs, the sustainable transition cannot take place. Starting from this fact, the second edition of the White paper “Fostering Sustainability in Small and Medium-sized Enterprises” produced by the SDA Bocconi Sustainability Lab and sponsored by Assicurazioni Generali, placed European SMEs even more at the center of the analysis, further investigating the evolution ...