Responsabilità sociale d’impresa e bilancio ambientale come strumenti di rendicontazione ambientale

The concept of CSR (Corporate Social Responsibility) is an innovative concept, significantly discussed, that has not yet found a single definition in management studies. This concept being closely related to the conception of the human beings, economics and businesses, it point out to the occurrence of significantly divergent points of view. It is primarily concerned with "how" to produce and can be defined as the driver of the enterprise to meet, through the conduct of its business, the ever changing social and environmental expectations, as well as the economic ones, of the differentinternal and external stakeholders Within the corporate management systems the focus to thestakeholders has become of crucial importance for companies and often the development over time of positive relationships with themmay become an added value for the company. The increasing attention of public opinion and governments to environmental issues related to production activities has led companies to produce strictly related environment communication tools . The environmental report is "an informative document which describes the main relationships between the company and the environment, it is published voluntarily in order to communicate directly with the interested public".