Putting in Value Corporate Social Responsibility

Abstract

European companies have not only taken care of complying with the legal obligations imposed by the law (social and environmental obligations), but have gone further by voluntarily assuming a real commitment to their corporate social responsibility. In this sense, a set of indicators defines a real approach to CSR. In particular, a model to rate environmental, social and governance (ESG) dimensions of any company seems to provide an objective, measurable and comparable information that makes it possible to define a real assessment of the CSR based on ESG.