How do you measure the success of a company? Until about fifteen years ago, the answer was simple: a company's performance was directly proportional to its turnover and profit. Today, these parameters alone are no longer sufficient: the assessment of the environmental, social and governance impact of a business activity goes hand in hand with the evaluation of its financial performance.

This meeting presents the result of a first attempt to measure the environmental, social and governance impacts of the Top 100 companies in South Tyrol using public data. This is a concrete contribution aimed at indicating a new way of observing the performance and efficiency of companies, which has important effects on more than one type of subject: the Province, the Banks, the Entrepreneurs. Continuous monitoring of impact data makes it possible, for example, to assess the commitment of companies to climate targets. This data also becomes increasingly important for financiers. Think of banks, which are increasingly called upon to consider sustainability factors when granting loans. Finally, entrepreneurs are increasingly aware that the degree of sustainability achieved by their company can be a variable of competitive advantage.

Study by:

Massimiliano Bonacchi (Full Professor Business Administration, unibz)

Luca Menicacci (Assistant Professor Business Administration, unibz)

Fabio Zanderigo Jona (Graduate in Accounting and Finance, unibz, former auditor and REVI consultant)

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Südtiroler Wirtschaftszeitung: Die CO2-Bilanz der Grossen

Uni BZ: Decarbonizzazione, Governance e Sostenibilità: le Top 100 altoatesine