Dnf ‘Dichiarazione di carattere non finanziario’, per valutare attività di impresa su sostenibilità e responsabilità sociale, è obbligo di Legge

Il bilancio di sostenibilità diventa obbligo normativo, in virtù del D.lg. 30 dicembre 2016 n°254  (vedi Decreto Legislativo 30 dicembre 2016, n. 254 – Gazzetta Ufficiale) in attuazione della direttiva europea. Il nuovo documento si chiamerà Dnf (Dichiarazione di carattere non finanziario).  Un’occasione per rafforzare fiducia e reputazione.

3ottobre 2017 da Ruggero Morelli, Livorno

Lo dovranno redigere i Consigli di Amministrazione di grandi aziende ed Enti di interesse pubblico rilevante, cioè con almeno 500 dipendenti e 20 ml di patrimonio, finora lo abbiamo conosciuto come bilancio sociale ed era facoltativo. A Livorno alcune aziende dei comparti chimico e petrolifero lo hanno presentato già da 15 anni. Oggi il nuovo documento dovrà rispondere a:

  • utilizzo di risorse energetiche;
  • emissioni ed impatto con rischi dalla attività;
  • investimenti etici rispetto ai clienti e fornitori; 
  • atti per attuare la parità di genere e dialogo con le parti sociali;
  • atti per evitare le condotte discriminatorie; 
  • strumenti contro la corruzione attiva e passiva.

Si tratta di una informazione complementare per valutare l’attività di impresa in base a criteri di sostenibilità e responsabilità sociale. In sintesi la DNF coprirà cinque aree : ambiente, aspetti sociali, gestione personale, diritti umani e lotta alla corruzione. La descrizione delle branche dovrà seguire il modello dei capitali: finanziario, manifatturiero, umano, intellettuale e delle relazioni. Ci saranno premi o sanzioni:

  • premi verranno dalla considerazione del mercato;
  • sanzioni sono amministrative previste in casi di non trasparenza.

Nelle intenzioni del legislatore c’è che il maggior vantaggio lo riceveranno le aziende sia nel valutare strategie di lungo periodo, sia per valutare in tempo rischi e danni che possono accadere. L’AD della grande A2A sostiene che l’etica aziendale :”produce utile e attrae investitori”; in effetti hanno realizzato un documento di politica aziendale di sostenibilità che arriva al 2030.

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