E&M

In recent years, companies have intensified their commitment to sustainability, adopting strategies increasingly aligned with the Sustainable Development Goals (SDGs) of the United Nations 2030 Agenda. For related initiatives to make a real and lasting impact, however, sustainability must be integrated into corporate purpose and strategic decision-making processes. Social Return on Investment (SROI) emerges in this context as an effective tool for evaluating and targeting ESG initiatives, both ex post and in forecasting. This study analyzes the SROI model as applied to several projects promoted by the Intesa Sanpaolo Assicurazioni Group, with a specific focus on the In Action Esg CLIMATE case.