L’analisi multicriteriale per la valutazione della sostenibilità

Abstract

The increasing attention on sustainability, for which a legitimate interest is spread, and the need to be accountable at all levels have driven companies, both public and private, to adopt systems of control of their
own activities in order to appraise their sustainability through the representation of economy, environmental and social impacts.
The current sustainability reporting limits are represented by the absence of a single referential form of the sustainability report construction and by these different report forms comparison and valuation difficulties at the same time.
The main objective of this paper is to find out a series of indicators that allows, through the use of a parametric model, an analysis able to develop a benchmarking process in order to facilitate the understanding
and the comparison of sustainability reports by all the stakeholder.
On the basis of the spread models report of sustainability and with the aid at a parametric model, we will identify some indicators able to measure and figure out the sustainable trend of companies.