Gli indicatori di performance nel processo di pianificazione e controllo della responsabilità sociale d'impresa

The thesis deal with the implementation of corporate social responsibility in planning and control processes. After a review of the main theories concerning the corporate social responsibility and the social strategy of the firm, the social reporting process is treated, with reference to main international and national standards of sustainability management and reporting (e.g. GRI, GBS). The empirical research presented in chapter three is aimed at showing the large variety of social and environmental indicators used in social reporting by a sample of big Italian firms: the sample is formed by all Italian listed companies with a social, environmental or sustainability report published in their website. The last chapter contains the conclusion on the empirical research, and a proposal of management process in terms of social responsibility implementation; in particular an hypothetical set of performance indicators is presented as a mean to measure, report and control the social responsibility of firms.