The Sustainable Development Goals: an analysis of Sustainability Reporting in the Italian Paper and Pulp Industry
Nairi Zovico
The Sustainable Development Goals: an analysis of Sustainability Reporting in the Italian Paper and Pulp Industry.
Rel. Luigi Benfratello. Politecnico di Torino, Corso di laurea magistrale in Ingegneria Gestionale (Engineering And Management), 2020
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Abstract
In 2015 the United Nations Member States have adopted the 2030 Agenda for Sustainable Development, which contains the Sustainable Development Goals (SDGs): these purpose of these goals is to shape a prosperous future for people and the environment in both developing and developed countries and to encourage Countries to create a global partnership for achieving them. The United Nations have highlighted that business organizations’ impacts are crucial for improving and safeguarding our planet and our society; furthermore, various companies have implemented actions and plans that are socially and environmentally beneficial, usually adopting Corporate Social Responsibility practices. Several organizations are used to disclose voluntarily their environmental, social and economic performances in Sustainability Reports, which are communicative documents that allow organizations to disclose their performances to both their external and internal stakeholders.
In Europe, during the last years, the European Commission has introduced the Directive 2014/95/EU that imposes big organizations to disclose non-financial information: this requirement has determined an important change for companies that are involved and it has highlighted the necessity of shifting towards a global and sustainable economy, where companies are required to combine long term profitability, social justice and environmental protection
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