1 indicatori di corporate social responsibility: un nuovo terreno dincontro tra imprese e sistema...
TRANSCRIPT
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Indicatori di Corporate Social Responsibility:un nuovo terreno d’incontrotra imprese e Sistema statistico nazionale.
Mario Molteni, Direttore di ALTIS (Università Cattolica)Fulvio Rossi, CSR manager di TERNAROMA, 16 dicembre 2010
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1. Il fenomeno CSR / Sostenibilità
2. Le risposte al nuovo fabbisogno di accountability
3. Lo standard GRI: un profilo
4. Lo standard GRI: i contenuti
5. Prime ipotesi di convergenza tra GRI e Statistiche nazionali
6. Un possibile percorso comune
SOMMARIOSOMMARIO
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Dal Libro VerdeCommissione UE (luglio 2001)“Promuovere un quadro europeoper la CSR”
• integrazione volontariavolontaria delle preoccupazioni sociali ed ecologichesociali ed ecologiche
• nelle attività aziendali attività aziendali
• e nei rapporti con gli stakeholderstakeholder
• Rispetto della legge come premessa• “Oltre la legge”:
• adesione a forme collettive di autoregolamentazione• iniziative volontarie aziendali
• Tipicità del settore e della strategia• Non riducibile a filantropia, codice etico,
Sustainability Report, ecc.
Triple bottom line
• Interessi nell’impresa• Influsso sull’impresa
CSR: una visione ormai consolidata
I contenuti della CSR variano:• nel tempo
• nello spazio
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1. Il fenomeno CSR / Sostenibilità
2. Le risposte al nuovo fabbisogno di accountability
3. Lo standard GRI: un profilo
4. Lo standard GRI: i contenuti
5. Prime ipotesi di convergenza tra GRI e Statistiche nazionali
6. Un possibile percorso comune
SOMMARIOSOMMARIO
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Si allargano i confini di ciò di cui l’impresa deve rendere conto:
PERIMETRO DELL’ACCOUNTABILITY
Moda o risposta a mutamenti strutturali?
Emergenza ambientale
Emergenza ambientale
Dirittiumani
Dirittiumani
GlobalizzazioneGlobalizzazione
Qualitàdella vita
Qualitàdella vita
Pari opportunità
Pari opportunità
Crisi e scandaliaziendali
Crisi e scandaliaziendali
Quali fontidi energia?
Quali fontidi energia?
Fondietici/verdi
Fondietici/verdi
Certificazioniambientali/sociali
Certificazioniambientali/sociali
BoicottaggiBoicottaggi Agenzie dirating etico
Agenzie dirating etico
Azionariatoattivo
Azionariatoattivo
Associazioniconsumatori
Associazioniconsumatori
Consumocritico
Consumocritico
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Le risposte al fabbisogno di accountability
Annual Report(Bilancio d’esercizio)
Bilanciosociale (focalizzato)
Bilancio ambientale
Bilancio di sostenibilità(o sociale o socio-ambientale)
1995 2000 2005
Bilancio degliintangibles
2015 ?
IntegratedReport
Integrated Report
obbligatorio
2010
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• Identità• Governance• Struttura org.• Business
Attività
Performance• economiche• sociali• ambientali
Reporting(BS)
Rating etico
Codiceetico
DLG. 231
La convergenza in attoLa convergenza in atto
ISO, EMAS, ecc.
SA8000, ecc.
ISO26000
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Rendicontazione della sostenibilità
“Sustainability reporting is the practiceof measuring, disclosing, and being accountable
to internal and external stakeholders for organizational performance
towards the goal of sustainable development”.GRI, 2006
“A sustainability report should provide a balanced and reasonable representation
of the sustainability performance of a reporting organization –
including both positive and negative contributions”.GRI, 2006
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Oltre una falsa alternativa
Originalità Standardizzazione
• Espressione dell’identità e della strategia realizzata e perseguita
• Manifestazione delle priorità
• Linguaggio espressivo della identità
• Esplicitazione degli orientamenti futuri
• Riferimento a uno standard di contenuto
• Progressivo affinamento degli indicatori
• Supplement settoriali
• Conseguente comparabilità interaziendale
• Possibilità di aggregazione dei dati:- a livello settoriale- a livello complessivo
&
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1. Il fenomeno CSR / Sostenibilità
2. Le risposte al nuovo fabbisogno di accountability
3. Lo standard GRI: un profilo
4. Lo standard GRI: i contenuti
5. Prime ipotesi di convergenza tra GRI e Statistiche nazionali
6. Un possibile percorso comune
SOMMARIOSOMMARIO
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La Global Reporting Initiative
“Global Reporting Initiative (GRI) is a network-based organization that has pioneered the development of the world’s most widely used sustainability reporting framework and is committed to its continuous improvement and application worldwide”.
“GRI’s mission is to create the conditions for the transparent and reliable exchange of sustainability information through the development and continuous improvement of the GRI Sustainability Reporting Framework”.
(www.globalreporting.org)
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Il Sustainable Reporting Framework
“The Sustainability Reporting Framework – of which the Sustainability Reporting Guidelines are the cornerstone – provides guidance for the organizations to disclose their sustainability performance. It is applicable to organizations of any size or type, and from any sector or geographic region […]
It facilitates transparency and accountability by organizations and provides stakeholders a universally-applicable, comparable framework from which to understand disclosed information”.
“In order to ensure the highest degree of technical quality, credibility, and relevance, the reporting framework is developed through a consensus-seeking process with participants drawn globally from business, civil society, labor and professional institutions”.
(www.globalreporting.org)
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Gli standard proposti dal GRI
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I principi alla base della rendicontazione
Materiality
Stk inclusiveness
Sustainability context
Accuracy
Balance
Comparability
Clarity
Timeliness
Decide on report contentDecide on report content Ensure report quality Ensure report quality Set report boundariesSet report boundaries
RELEVANCE for organization activity
Completeness
Reliability
Significance of impacts
Control power
Influence
Challenging
BALANCED AND REASONABLE Presentation
Verifiability
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L’approccio incrementale del GRI
Incremental reporti
ng
Incremental reporti
ng
Tra
nsp
aren
cy
Str
uct
ure
Completeness
Informal
CompliantHIGH
HIGH
COMPLETE
SCARCE
SCARCE
PARTIAL
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Il livello di applicazione del GRI
G3 Profile disclosure
G3 Management approach Disclosure
G3 Performance indicators and sector supplement performance indicators
Report application level C B AC+
B+
A+
Report on:1.12.1 - 2.103.1 - 3.8, 3.10 - 3.124.1 - 4.4 , 4.14 - 4.15
Level C, plus:1.23.9, 3.134.5 - 4.13, 4.16 - 4.17
Same as requirement for Level B
Not RequiredManagement Approach Disclosures for each Indicator Category
Management Approach disclosed for each Indicator Category
Minimum of 10 P.I., at least one from each dimension (social, economic and environment )
Minimum of 20 P.I., at least one from each of: economic, environment, human rights, labor, society, product responsibility.
Respond on each core G3 and Sector Supplement indicator with due regard to the materiality.Principle by either: a) reporting on the indicator or b) explaining the reason for its omission.
RE
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1. Il fenomeno CSR / Sostenibilità
2. Le risposte al nuovo fabbisogno di accountability
3. Lo standard GRI: un profilo
4. Lo standard GRI: i contenuti
5. Prime ipotesi di convergenza tra GRI e Statistiche nazionali
6. Un possibile percorso comune
SOMMARIOSOMMARIO
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La struttura del bilancio proposta dal GRI
Economic Performance Market Presence Indirect Economic
Impacts
Materials Energy Water Biodiversity Emissions, effluents,
waste Products and services Compliance Transport Overall
Labor Practice and Decent Work
Human Rights Society Product Responsibility
Management Approach and performance indicators
Governance, commitments and engagement
Report Parameters
Organization Profile
Strategy and Analysis
EconomicEconomic EnvironmentalEnvironmental SocialSocial
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Labor Practices & Decent WorkEMPLOYMENT
Total workforce by employment type, contract and region.
Total number and rate of employee turnover broken down by age group, gender and region.
Benefits provided to full-time employees not provided to temporary or part-employees, by major operations
LABOR/ MANAGEMENT RELATIONS
Percentage of employees covered by collective bargaining agreements
Minimum notice period(s) regarding significant operational changes, including whether it is specified in collective agreements.
OCCUPATIONAL HEALTH AND SAFETY
Percentage of total workforce represented in formal joint management-worker health and safety committees that help monitor and advise on occupational health and safety programs.
Rates of injury, occupational diseases, lost days, and absenteeism, and total number of work-related fatalities by region.
Education, training, counseling, prevention, and risk-control programs in place to assist workforce members, their families, or community members regarding serious diseases
Health and safety topics covered in formal agreements with trade unions.Health and safety topics covered in formal agreements with trade unions.
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TRAINING AND EDUCATION
Average hours of training per year per employee by employee category
Programs for skills management and lifelong learning that support the continued employability of employees and assist them in managing career endings.
Percentage of employees receiving regular performance and career development reviews
DIVERSITY AND EQUAL OPPORTUNITY
Composition of governance bodies and breakdown of employees per category according to gender, age group, minority group membership, and other indicators of diversity.
Ratio of basic salary of men to women by employee category
Labor Practices & Decent Work (2)
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INVESTMENT AND PROCUREMENT PRACTICESPercentage of significant investment agreements that include HR clauses or HR screening.
Percentage of significant suppliers and contractors that underwent screening on HR and actions.
Total hours of employee training on policies and procedures concerning aspects of HR relevant to operations, including % of employees trained.
NON DISCRIMINATION
Total number of incidents of discrimination and actions taken.
FREEDOM OF ASSOCIATIONS AND COLLECTIVE BARGAINING
Operations identified in which this right may be at significant risk, and actions take to support these rights.
CHILD LABOR
Operations identified as having significant risk for incidents of child labor, and measures taken to contribute to the elimination of child labor.
FORCED AND COMPULSORY LABOR
Operations identified as having significant risk for incidents of forced or compulsory labor, and measures taken to contribute to the elimination of forced or compulsory labor
SECURIY PRACTICES
% of security personnel trained in the organization’s policies or procedures concerning aspects of HR that are relevant to operations.
INDIGENOUS RIGHTS
Total number of incidents of violations involving rights of indigenous people and actions taken
Human rights
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COMMUNITY
Nature, scope, and effectiveness of any programs and practices that assess and manage the impacts of operations on communities, including entering, operating, and exiting.
CORRUPTION
Percentage and total number of business units analyzed for risks related to corruption.
Percentage of employees trained in organization’s anti-corruption policies and procedures.
Actions taken in response to incidents of corruption.
PUBLIC POLICY
Public policy positions and participation in public policy development and lobbying.
Total value of financial and in-kind contributions to political parties, politicians, and related institutions by country.
ANTI-COMPETITIVE BEHAVIOR
Total number of legal actions for anti-competitive behavior, anti-trust, and monopoly practices and their outcomes.
COMPLIANCE
Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with laws and regulations.
Society indicators
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CUSTOMER HEALTH AND SAFETY
Life cycle stages in which health and safety impacts of products and services are assessed for improvement, and percentage of significant products and services categories subject to such procedures.
Total number of incidents of non-compliance with regulations and voluntary codes concerning health and safety impacts of products and services, by type of outcomes.
PRODUCT AND SERVICE LABELING
Type of product and service information required by procedures, and percentage of significant products and services subject to such information requirements.
Total number of incidents of non-compliance with regulations and voluntary codes concerning product and service information and labeling, by type of outcomes.
Practices related to customer satisfaction, including results of surveys measuring customer satisfaction.
MARKETING AND COMMUNICATION
Programs for adherence to laws, standards, and voluntary codes related to marketing communications, including advertising, promotion, and sponsorship.
Total number of incidents of non-compliance with regulations and voluntary codes concerning marketing communications, including advertising, promotion, and sponsorship, by type of outcomes.
CUSTOMER PRIVACY
Total number of substantiated complaints regarding breaches of customer privacy and losses of data.
COMPLIANCE
Monetary value of significant fines for non-compliance with laws and regulations concerning the provision and use of products and services.
Product responsibility
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MATERIALS
Materials used by weight or volume
Percentage of materials used that are recycled input materials
ENERGY
Direct energy consumption by primary energy source
Indirect energy consumption by primary source
Energy saved due to conservation and efficiency improvements
Initiatives to provide energy-efficient/renewable energy-based products/services, and reductions.
Initiatives to reduce indirect energy consumption and reductions achieved
WATER
Total water withdrawal by source
Water sources significantly affected by withdrawal of water
Percentage and total volume of water recycled and reused
BIODIVERSITY
Location, size of land owned, leased, managed in, or adjacent to, protected protected of high value areas
Significant impacts of activities/products/services on biodiversity in protected of high value areas
Habitats protected or restored
Strategies, current actions, and future plans for managing impacts on biodiversity
N° IUCN Red List species/national conservation list species in areas affected by operations, by extinction risk.
Environmental performance
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Environmental performance (2)EMISSIONS, EFFLUENTS, AND WAST
Total direct and indirect greenhouse gas emissions by weight.
Other relevant indirect greenhouse gas emissions by weight.
Initiatives to reduce greenhouse gas emissions and reductions achieved.
Emissions of ozone-depleting substances by weight.
NOx, SOx, and other significant air emissions by type and weight.
TOTAL WATER DISCHARGE BY QUALITY AND DESTINATION
Total weight of waste by type and disposal method.
Total number and volume of significant spills.
Weight of transported, imported, exported, or treated waste deemed hazardous under the terms of the Basel Convention Annex I, II, III, and VIII, and percentage of transported waste shipped internationally.
Identity, size, protected status, and biodiversity value of water bodies and related habitats significantly affected by the reporting organization’s discharges of water and runoff.
PRODUCTS AND SERVICES
Initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation.
Percentage of products sold and their packaging materials that are reclaimed by category.
Monetary value of significant fines and total number of non-monetary sanctions for non-compliance with environmental laws and regulations.
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Environmental performance (3)TRANSPORT
Significant environmental impacts of transporting products and other goods and materials used for the organization’s operations, and transporting members of the workforce.
OVERALL
Total environmental protection expenditures and investments by type.
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Financial performanceECONOMIC PERFORMANCE
Direct economic value generated and distributed, including revenues, operating costs, employee compensation, donations and other community investments, retained earnings, and payments to capital providers and governments. .
Financial implications and other risks and opportunities for the organization’s activities due to climate change
Coverage of the organization’s defined benefit plan obligations
Significant financial assistance received from government
MARKET PRESENCE
Range of ratios of standard entry level wage compared to local minimum wage at significant locations of operation.
Policy, practices, and proportion of spending on locally-based suppliers at significant locations of operation .
Procedures for local hiring and proportion ofsenior management hired from the local community at significant locations of operation.
INDIRECT ECONOMIC IMPACTS
Development and impact of infrastructure investments and services provided primarily for public benefit through commercial, in-kind, or pro bono engagement
Understanding and describing significant indirect economic impacts, including the extent of impacts
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1. Il fenomeno CSR / Sostenibilità
2. Le risposte al nuovo fabbisogno di accountability
3. Lo standard GRI: un profilo
4. Lo standard GRI: i contenuti
5. Prime ipotesi di convergenza tra GRI e Statistiche nazionali
6. Un possibile percorso comune
SOMMARIOSOMMARIO
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Benchmarking indicatori di sostenibilità
• In Italia (ma non solo) la produzione di indicatori ESG (dati su aspetti Environmental, Social , Governance) interessa soprattutto le grandi imprese quotate che, di norma, li raccolgono in un Rapporto di Sostenibilità /Bilancio Sociale pubblicato volontariamente.
• 27 delle 40 società quotate nel FTSE MIB (68%) pubblicano un Rapporto di sostenibilità /Bilancio Sociale o simili.
• 23 delle 27 (85%) adottano lo standard GRI o lo richiamano in modo esplicito nel presentare la metodologia utilizzata.
• Per tale ragione l’elaborazione dei dati di benchmark potrebbe prendere riferimento, come primo step, i dati delle 23 aziende presenti nel FTSE MIB che adottano lo standard GRI.
• Successivamente si potrebbe allargare l’universo di riferimento all’insieme delle società quotate includendo le aziende presenti nel FTSE Mid Cap, o ancora nel FTSE Italia All-Share.
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Elenco delle aziende considerate
Aziende nel FTSE-MIB con indicatori GRI
A2A Eni Saipem
Ansaldo Sts Fiat Snam Rete Gas
Atlantia Finmeccanica StMicroelectronics
Autogrill Spa Generali Ass Telecom Italia
Banco Popolare Intesa Sanpaolo Terna
Bca Mps Italcementi Ubi Banca
Buzzi Unicem Lottomatica Unicredit
Enel Pirelli E C
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Benchmarking indicatori di sostenibilità
• Di seguito una selezione di indicatori del protocollo GRI di particolare rilevanza nella costruzione di un raffronto tra i dati aziendali e le statistiche nazionali e settoriali.
• Tra gli indicatori proposti taluni possono considerarsi più di altri industry specific, in particolar modo gli indicatori ambientali e di safety.
• Oltre al nome e alla descrizione dell’indicatore indicata nel protocollo GRI, la terza e la quarta colonna indicano, rispettivamente, se l’indicatore è ritenuto potenzialmente collegabile a una statistica nazionale e/o particolarmente indicativo per un benchmark settoriale
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Governance Codice e descrizione GRI Statistica Nazionale
Bench settoriale
Composizione organi di governo
Governance 4.3 - Numero di componenti dell’organo di governo dell’impresa che sono indipendenti e/o non esecutivi
Indicatori di riferimento 1
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Indicatori sociali Codice e descrizione GRI Statistica Nazionale
Bench settoriale
Turnover in uscita LA 2 - Numero totale e tasso di turnover del personale, suddiviso per età, sesso e area geografica
○
Tassi d’infortunio
LA 7 - Tasso d’infortuni sul lavoro, di malattia, di giornate di lavoro perse, assenteismo e numero totale di decessi divisi per area geografica.
○ ○
Ore di formazione pro-capite
LA 10 - Ore medie di formazione annue per dipendente, suddivise per categoria di lavoratori
○
Percentuale di dipendenti valutati per le performance
LA 12 - Percentuale dei dipendenti che ricevono regolarmente valutazioni delle performance e dello sviluppo della propria carriera.
Incidenza delle donne
LA 13 - Composizione degli organi di governo dell’impresa e ripartizione dei dipendenti per categoria in base a sesso, età, appartenenza a categorie protette e altri indicatori di diversità
○ ○
Variazione retributiva per genere
LA 14 - Rapporto dello stipendio base degli uomini rispetto a quello delle donne a parità di categoria
○
Indicatori di riferimento 2
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Indicatori Ambientali Codice e descrizione GRI Statistica Nazionale
Bench settoriale
Consumo d’energiaEN 3-4 - Consumo diretto e indiretto di energia suddiviso per fonte energetica primaria
○
Consumo d’acqua EN 8-Prelievo totale di acqua per fonte ○
Rifiuti EN 22-Peso totale dei rifiuti per tipologia e per metodi di smaltimento ○
Emissioni di CO2 EN 16 Emissioni totali dirette e indirette di gas a effetto serra per peso ○ ○
I consumi energetici dovrebbero essere accompagnati da un denominatore che consenta di normalizzare il dato permettendo un confronto significativo
almeno tra peer o di settore
Indicatori di riferimento 3
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Indicatori Compliance Codice e descrizione GRI Statistica Nazionale
Bench settoriale
Multe ambientali EN 28 - Valore monetario delle multe significative e numero delle sanzioni non monetarie per mancato rispetto di regolamenti e leggi in materia ambientale
Sanzioni SO 8 -Valore monetario delle sanzioni significative e numero totale di sanzioni non monetarie per non conformità a leggi o regolamenti
Sanzioni antitrust SO 7 -Numero totale di azioni legali riferite a concorrenza sleale, antitrust e pratiche monopolistiche, e relative sentenze
Sanzioni mancata fornitura PR 9 -Valore monetario delle principali sanzioni per non conformità a leggi o regolamenti riguardanti la fornitura e l’utilizzo di prodotti o servizi
Indicatori di riferimento 4
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1. Il fenomeno CSR / Sostenibilità
2. Le risposte al nuovo fabbisogno di accountability
3. Lo standard GRI: un profilo
4. Lo standard GRI: i contenuti
5. Prime ipotesi di convergenza tra GRI e Statistiche nazionali
6. Un possibile percorso comune
SOMMARIOSOMMARIO
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Le tappe di un percorso comune
FASI TEMPI1 Elaborazione di una bozza di indicatori da parte di
una Commissione congiunta CSR Network – ISTATGennaio – marzo 2011
2 Discussione della bozza in un workshop a porte chiuse
Aprile 2011
3 Verifica con i CSR manager delle principali imprese italiane
Maggio – giugno 2011
4 Lancio pubblico del modello di riferimento Giugno 2011
5 Coinvolgimento delle imprese Luglio – novembre 2011
6 Raccolta dei dati Febbraio – aprile 2012
7 Elaborazione dei dati Aprile – maggio 2012
8 Convegno nazionale Giugno 2012
9 Diffusione dei risultati a livello internazionale Sett. – novembre 2012
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Contatti
Mario MolteniDirettore di ALTIS (Università Cattolica)
Fulvio RossiCSR manager di TERNA