Chapter 3 Impact Evaluation and Sustainability Reporting: A Case Study of an Integrated Framework
Cristiano Busco, Elisabetta Scognamiglio, Irene Litardi, Ludovica Testa
Abstract: This chapter aims to analyse the evolution from Corporate Social Responsibility (CSR) to social impact, along with the evolution of non-financial reporting. We focus upon the framework that integrates the impact evaluation model and sustainability reporting standard. This is a unique model that can allow organisations to combine the typical approaches of sustainability with those typical of impact, finally giving a full representation of the intangible effect generated by an organisation. It identifies the elements of connection and defines a single approach: an ...
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