Sostenibilità
Corporate Sustainability refers to a new conception of entrepreneurial activity, according to which the ultimate goal of business activity cannot consist of profit maximization alone (a typically short-term goal), but must be extended to the creation of value in the long term.
In other words, a sustainable company must not only aim to create an economic return for owners and shareholders, but must also guarantee social benefits (equal access to resources and opportunities for the individual worker) and environmental benefits (operating in an environmentally friendly manner to avoid waste and pollution).
Furthermore, the very production of goods and services should be aimed at improving the quality of life of people and society as a whole.
Despite these intentions, however, practicing corporate sustainability does not mean neglecting traditional accounting and financial aspects: without taking care of these aspects, companies are doomed to a premature exit from the market, thus without the possibility of pursuing the paths of environmental and social sustainability they have undertaken.
On the contrary, it is important that a sustainable company produces profits and results, so that the surplus can also be reinvested in processes oriented towards respect for the environment, workers and local communities. It should be noted that, again with this in mind, managers and executives are increasingly receiving financial incentives linked to the achievement of specific sustainability targets.