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The purpose of this chapter is to provide a systematization of different social reporting tools that have been developed over time. The different reporting documents are described in order to reach the sustainability reporting model introduced by the CSRD (Directive 2464/2022). A section is dedicated to the main topics of the sustainability report and the concept of double materiality. The chapter also offers insights for assessing stakeholder engagement and social inclusion, presenting the key themes that may serve as potential measurement areas.

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Sustainability Reporting Tools and Social Inclusion Evaluation: Conceptual Network

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  • 发表日期：

    2026年

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  • Maria-Gabriella Baldarelli,
  • Eleonora Cardillo

摘要

The purpose of this chapter is to provide a systematization of different social reporting tools that have been developed over time. The different reporting documents are described in order to reach the sustainability reporting model introduced by the CSRD (Directive 2464/2022). A section is dedicated to the main topics of the sustainability report and the concept of double materiality. The chapter also offers insights for assessing stakeholder engagement and social inclusion, presenting the key themes that may serve as potential measurement areas.