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Sustainability Management and Reporting in the University of Torino

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(1)ǤͳǦʹͲͳͺ . SustainabilityManagementandReportingin theUniversityofTorino   . ƒ—”‹œ‹‘‹•‹ȗ  . ‘ƒ”‹‘ǣͳǤ

(2) –”‘†— –‹‘ǦʹǤŠ‡ ƒ•‡‘ˆ‹˜‡”•‹–›‘ˆ—”‹Ǧ͵Ǥ

(3) ’Ž‡‡–ƒ–‹‘•ƒ– –Š‡ ƒƒ‰‡”‹ƒŽȀ”‰ƒ‹•ƒ–‹‘ƒŽ Ž‡˜‡Ž Ǧ ͶǤ

(4) ’Ž‡‡–ƒ–‹‘• ƒ– –Š‡  ‘—–‹‰Ȁ‡’‘”–‹‰Ž‡˜‡ŽǦͶǤͳǤŠ‡”‡’‘”–‹‰’”‘ ‡••ǦͶǤʹǤŠ‡•—•–ƒ‹ƒ„‹Ž‹–›ƒ• ”‡’‘”–‡†ǦͶǤ͵ǤŠ‡•‘ ‹ƒŽ˜ƒŽ—‡ ”‡ƒ–‡†ȋƒ†‘‡–‹œ‡†ȌǦͷǤ‘ Ž—•‹‘•Ǧ‡ˆ‡”‡ ‡•  . Abstract . Š‹•’ƒ’‡”‹•„ƒ•‡†‘–Š‡ ƒ•‡•–—†›‘ˆ–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘ȋ‹‘Ȍǡ‘‡‘ˆ–Š‡Žƒ”‰‡•–

(5) –ƒŽ‹ƒ‹˜‡”•‹–‹‡•ǡ‘’‡–‘‹–‡”ƒ–‹‘ƒŽ”‡•‡ƒ” Šƒ†–”ƒ‹‹‰Ǥ

(6) –†‡• ”‹„‡•Š‘™‹‘Šƒ• ”‡ ‘‰‹œ‡† ‹–• •‘ ‹ƒŽ ”‡•’‘•‹„‹Ž‹–› –”‘—‰Š –Š‡ ƒ†‘’–‹‘ ‘ˆ –Š‡ ”‰ƒ‹œƒ–‹‘ƒŽ Šƒ‰‡ ƒƒ‰‡‡– ˆ‘” —•–ƒ‹ƒ„‹Ž‹–› ȋȌǤ ˜‡ –Š‘—‰Š –Š‡”‡ ƒ”‡ ‘ Ž‡‰ƒŽ ”‡“—‹”‡‡–• ‘ ‡”‹‰ •‘ ‹ƒŽ ƒ† ‡˜‹”‘‡–ƒŽ ‹ˆ‘”ƒ–‹‘ǡ –Š‡ ‹˜‡”•‹–› ‘ˆ —”‹ Šƒ• ‹‹–‹ƒ–‡† ƒŽ–‡”ƒ–‹˜‡ˆ‘”‘ˆ•–ƒ†ǦƒŽ‘‡•—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹‰Ǥ

(7) –•—•–ƒ‹ƒ„‹Ž‹–›‡’‘”– ‘ŽŽ‡ –•ƒ† ƒ ‘—–• –Š‡ ’”‘‰”‡•• ƒ† ’‡”ˆ‘”ƒ ‡• ‹ –‡”• ‘ˆ ‡ ‘‘‹ ǡ •‘ ‹ƒŽ ƒ† ‡˜‹”‘‡–ƒŽ •—•–ƒ‹ƒ„‹Ž‹–›™‹–Š‹–Š‡ˆ”ƒ‡™‘”‘ˆ ‘ŽŽƒ„‘”ƒ–‹‘„‡–™‡‡–Š‡‹˜‡”•‹–‹‡•ǡ–Š‡‹†—•–”› ƒ† –Š‡ ‰‘˜‡”‡–ǡ –Š‡ •‘Ǧ ƒŽŽ‡† –”‹’Ž‡ Š‡Ž‹šǤ

(8)  –Š‹• ’ƒ’‡” ƒ‹ ƒƒ‰‡”‹ƒŽ ƒ† ‘”‰ƒ‹œƒ–‹‘ƒŽ Šƒ‰‡•ƒ†•—•–ƒ‹ƒ„‹Ž‹–›–‘‘Ž•‹–”‘†— ‡†„›‹‘ƒ”‡ƒƒŽ›•‡†Ǥ. . Keywords:Ǣ•—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹‰Ǣ—‹˜‡”•‹–›Ǣ 

(9) •ǢǤ.   1.Introduction . •†‡• ”‹„‡†„›‡›†‡•†‘”ˆˆǡ–Š‡”‡˜‘Ž—–‹‘ˆ”‘ƒ—‹˜‡”•‹–›•›•–‡ˆ‘—†‡†‘ laissezǦfairǡ –‘ ƒ ‘†‡Ž ‘ˆ ‘‘’‡”ƒ–‹‘ ƒ† –”ƒ• †‹• ‹’Ž‹ƒ”› ™‹–Š‹ ‹•–‹–—–‹‘ƒŽ •—„Œ‡ –•ƒ†–Š‡’—„Ž‹ „”‘—‰Š–•‹‰‹ˆ‹ ƒ–‹‘˜ƒ–‹˜‡‡Ž‡‡–•‹–Š‡ƒ”‡ƒ‘ˆ‹–••‘ ‹ƒŽ Ž‡‰‹–‹ƒ › ȋ‡›†‡•†‘”ˆˆǡ ʹͲͳ͵ȌǤ Š‡ •‘ ƒŽŽ‡† –”‹’Ž‡ Š‡Ž‹š ‘†‡Žǡ „ƒ•‡† ‘ –Š‡ ”‡Žƒ–‹‘•„‡–™‡‡–Š‡–Š”‡‡ƒ –‘”•ȋ‹˜‡”•‹–‹‡•ǡ–Š‡‹†—•–”›ƒ†–Š‡‰‘˜‡”‡–Ȍ‹• ‰‹˜‹‰ƒ’‹˜‘–ƒŽ”‘Ž‡–‘–Š‡‹˜‡”•‹–‹‡•ǤŠ‡ Šƒ‰‡‹–Š‡”‡“—‡•–•ˆ”‘–Š‡‡š–‡”ƒŽ ‡˜‹”‘‡–‹• Šƒ‰‹‰–Š‡’”‘ ‡••‡•–Š”‘—‰Š™Š‹ Š–Š‡‹˜‡”•‹–‹‡•–”›–‘”‡•’‘† –‘ –Š‡ ‡‡†•ǡ ƒ† –Š‹• ”‡’”‡•‡–• ƒ ’‹‡ ‡ ‘ˆ –Š‡ „”‘ƒ†‡” ’”‘ ‡•• ‘‡ –‡† –‘ –Š‡ Ž‡‰‹–‹ƒ ›‘ˆ–Š‡”‡Žƒ–‹‘•ȋ‹•‹Ƭ‘”ƒœœƒʹͲͳ͸ǡ ‹ŽŠ‘ǡǤȋʹͲͳͳȌȌǤ.  ȗMaurizioCisiǡ••‘ ‹ƒ–‡”‘ˆ‡••‘”‘ˆ—•‹‡••†‹‹•–”ƒ–‹‘ǡ‡’ƒ”–‡–‘ˆƒƒ‰‡‡–ǡ‹˜‡”•‹–› ‘ˆ—”‹ǡ‘”•‘‹‘‡‘˜‹‡–‹ ƒʹͳͺ„‹•ǡͳͲͳ͵Ͷ‘”‹‘ǡ

(10) –ƒŽ›ǡƒ—”‹œ‹‘Ǥ ‹•‹̷—‹–‘Ǥ‹–Ǥ. . ͳ.

(11) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(12) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . Š‡ •–ƒ”–‹‰ ’‘‹– ‹• –Š‡ ƒ‹ ‹••‹‘ ‘ˆ –Š‡ ‹˜‡”•‹–‹‡•ǡ Ž‹‡† –‘ –Š‡ ƒ Š‹‡˜‡‡– ƒ† ‹’”‘˜‡‡– ‘ˆ –Š‡ —Ž–—”ƒŽǡ †‹†ƒ –‹  ƒ† ”‡•‡ƒ” Š ’‘•‹–‹‘ǡ ƒ ‘”†‹‰–‘–Š‡•–ƒ†ƒ”†•–Šƒ––Š‡‰Ž‘„ƒŽƒ ƒ†‡‹  ‘—‹–‹‡•ƒ’’Ž›‹–Š‡˜ƒ”‹‘—• †‹• ‹’Ž‹‡•Ǥ

(13)  –Š‹• ”‡•’‡ –ǡ –Š‡ ‹•–‹–—–‹‘ƒŽ ‡š’‡ –ƒ–‹‘• ‘ˆ Ž‘ ƒŽ ‘—‹–‹‡•ǡ ƒ– †‹ˆˆ‡”‡–Ž‡˜‡Ž•ǡ ‘ ‡”ƒ•’‡ –••— Šƒ•ȋ‹•‹Ƭ‘”ƒœœƒʹͲͳ͸Ȍǣ Ȉ–Š‡“—ƒŽ‹ˆ‹ ƒ–‹‘ƒ†ƒ––”ƒ –‹‘‘ˆŠ—ƒ ƒ’‹–ƒŽ Ȉ–Š‡‡ ‘‘‹ ƒ†•‘ ‹ƒŽ†‡˜‡Ž‘’‡–‘ˆ–Š‡–‡””‹–‘”› Ȉ‹–‡”ƒ–‹‘ƒŽ‹œƒ–‹‘ƒ†•‘ ‹ƒŽ‹‘˜ƒ–‹‘ Ȉ–Š‡”‡‰‡‡”ƒ–‹‘‘ˆ–Š‡ ‹˜‹ ˆƒ„”‹  Ȉ–Š‡ ‘Œ— –‹‘„‡–™‡‡• Š‘‘Žƒ† ‘’ƒ‹‡• Ȉ–Š‡–‡ Š‘Ž‘‰›–”ƒ•ˆ‡” Ȉ –Š‡ ”‡ƒ–‹‘ ‘ˆ ˜‹”–—‘—• ‡–™‘”• „‡–™‡‡ ’”‘†— ‡”• ‘ˆ ‘™Ž‡†‰‡ ƒ† ‡–”‡’”‡‡—”‹ƒŽ•›•–‡Ǥ • Š‹‰ŠŽ‹‰Š–‡† „› ‡—Ž‡ƒ• ‡– ƒŽ ȋʹͲͳͷȌǡ ‹‰Š‡” †— ƒ–‹‘

(14) •–‹–—–‹‘• ȋ 

(15) •Ȍ Šƒ˜‡ƒ’‹˜‘–ƒŽ”‘Ž‡‹†‹••‡‹ƒ–‹‰ƒ†ƒ‹•–”‡ƒ‹‰•—•–ƒ‹ƒ„‹Ž‹–›–Š‹‹‰™‹–Š‹ •‘ ‹‡–›Ǥ •• Š‘Žƒ”••Š‘™ǡ–Š‡ˆ‹‡Ž†‘ˆ•—•–ƒ‹ƒ„‹Ž‹–›‹Š‹‰Š‡”‡†— ƒ–‹‘‡ ‘’ƒ••‡•ƒ› –Š‡‡•ǡ™‹–Šƒ’ƒ”–‹ —Žƒ”ˆ‘ —•‘–Š‡”‘Ž‡‘ˆ 

(16) •‹’”‘˜‹†‹‰•‘Ž—–‹‘•–‘ —””‡– ŠƒŽŽ‡‰‡•ˆƒ ‹‰–Š‡™‘”Ž†–Šƒ–—•–’”‡’ƒ”‡ˆ—–—”‡‰‡‡”ƒ–‹‘•ǡŽ‡ƒ†‡”•ƒ†’‘Ž‹ › ƒ‡”•–‘—†‡”•–ƒ†–Š‡‹”™‘”Ž†ƒ†ƒ‡‡ˆˆ‡ –‹˜‡†‡ ‹•‹‘•ˆ‘”–Š‡„‡‡ˆ‹–‘ˆ–Š‡ •‘ ‹‡–›ƒ•ƒ™Š‘Ž‡ȋŽ‘•‘ǦŽ‡‹†ƒ‡–ƒŽǤǡʹͲͳͷǢ‹•–‡”Š‡ˆ–‡–ƒŽǤǡʹͲͳͶǢ‘œƒ‘ǡʹͲͳͳȌǤ ‘”‡‘˜‡”ǡDz‹˜‡”•‹–›•‘ ‹ƒŽ”‡•’‘•‹„‹Ž‹–›dz‹ Ž—†‡• 

(17) •ǯ‹’ƒ –‘•‘ ‹‡–›ƒ†–Š‡ —•‡‘ˆƒ–—”ƒŽ‡˜‹”‘‡–‹”‡•‡ƒ” Šƒ†–‡ƒ Š‹‰ƒ –‹˜‹–‹‡•ȋ ‘†‡ƒ‡–ŽǡʹͲͳͶȌǤ ‘„‡ ”‡†‹„Ž‡‹–Š‹•‰—‹†ƒ ‡”‘Ž‡ǡ–Š‡—‹˜‡”•‹–›Šƒ•–‘„‡Šƒ˜‡”‡•’‘•‹„Ž›ƒ† ™‹•‡Ž› ‹ ”‡•’‘•‡ –‘ •—•–ƒ‹ƒ„‹Ž‹–› ‹••—‡• ‹ –Š‡ ƒƒ‰‡‡– ‘ˆ –Š‡ ‡‡”‰› ƒ† Š—ƒ”‡•‘—” ‡•‘ˆ–Š‡ ƒ’—•‡•ȋ‘‡––‹‡–ŽʹͲͳ͸ȌǤ•—•–ƒ‹ƒ„Ž‡—‹˜‡”•‹–› ƒ „‡‡†‡ˆ‹‡†ƒ•ƒ‹•–‹–—–‹‘–Šƒ–ƒ††”‡••‡•ǡ‹˜‘Ž˜‡•ƒ†’”‘‘–‡•ǡ‘ƒ”‡‰‹‘ƒŽ‘” ƒ ‰Ž‘„ƒŽ Ž‡˜‡Žǡ –Š‡ ‹‹‹•ƒ–‹‘ ‘ˆ ‡‰ƒ–‹˜‡ ‡˜‹”‘‡–ƒŽǡ ‡ ‘‘‹ ǡ •‘ ‹‡–ƒŽǡ ƒ† Š‡ƒŽ–Š‡ˆˆ‡ –•‰‡‡”ƒ–‡†‹–Š‡—•‡‘ˆ–Š‡‹””‡•‘—” ‡•‹‘”†‡”–‘ˆ—Žˆ‹Ž‹–•ˆ— –‹‘•‘ˆ –‡ƒ Š‹‰ǡ”‡•‡ƒ” Šǡ‘—–”‡ƒ Šƒ†’ƒ”–‡”•Š‹’ǡƒ†•–‡™ƒ”†•Š‹’‹™ƒ›•–‘Š‡Ž’•‘ ‹‡–› ƒ‡–Š‡–”ƒ•‹–‹‘–‘•—•–ƒ‹ƒ„Ž‡Ž‹ˆ‡•–›Ž‡•ȋ ‘”†‹ŒǡʹͲͳͶȌǤ Š‡ ‹˜‡”•‹–‹‡• ƒ”‡ ‘ˆ‹‰—”‡† ƒ• —Ž–‹ˆƒ ‡–‡† ‹•–‹–—–‹‘• ™‹–Š †‹ˆˆ‡”‡– ˆ— –‹‘•ƒ††‡ Ž‹‡†‘†‹ˆˆ‡”‡–•’‡ ‹ˆ‹ ‹••‹‘•Ǥ‹˜‡”•‹–‹‡•ǡƒ•—Ž–‹Ǧ’”‘†— – ‘”‰ƒ‹œƒ–‹‘•™Š‘ƒ –‹˜‹–‹‡•ƒˆˆ‡ ––Š‡‰”‘™–Š‘ˆ•‘ ‹‡–›•Š‘—Ž††‡• ”‹„‡ƒŽŽ–Š‡•‡ ƒ –‹˜‹–‹‡• ƒ””‹‡† ‘—– ȋ‹„‘‹ ‡– ƒŽ ʹͲͳ͵ȌǤ 

(18)  ‘–Š‡” –‡”•ǡ ‹ ƒ ‘™Ž‡†‰‡Ǧ„ƒ•‡† •‘ ‹‡–›ǡ –Š‡ ƒ‹ ‘™Ž‡†‰‡ ’”‘†— ‡”• •Š‘—Ž† „‡ ‘”‡ ƒ ‘—–ƒ„Ž‡ ˆ‘” –Š‡‹” ƒ –‹˜‹–‹‡• ƒ† ’‘Ž‹ › ‡ƒ•—”‡• ƒ”‡ ‡‡†‡† –‘ ‡ ‘—”ƒ‰‡ ”‡•‡ƒ” Š ‹•–‹–—–‹‘• ƒ† —‹˜‡”•‹–‹‡•–‘‡ƒ•—”‡ƒ†ƒƒ‰‡ˆ‘”‡šƒ’Ž‡–Š‡‹”

(19) –‡ŽŽ‡ –—ƒŽƒ’‹–ƒŽȋƒÓ‹„ƒ‘ ƒ† Š‡œǡʹͲͲͻȌǤ Š‡‹ ”‡ƒ•‹‰‡‡†‘ˆƒ ‘—–ƒ„‹Ž‹–›–‘‡›•–ƒ‡Š‘Ž†‡”•ǡƒ†–Š‡†‡ƒ†ˆ‘”‡™ –‘‘Ž•–Šƒ–ƒ”‡—•‡ˆ—Žˆ‘”‰‘˜‡”ƒ ‡ƒ–—‹˜‡”•‹–‹‡•ǡŠƒ˜‡Ž‡†–‘–Š‡†‡˜‡Ž‘’‡–‘ˆ ‡™ ˆ‘”• ‘ˆ ”‡’‘”–‹‰ǡ ‹ Ž—†‹‰ •—•–ƒ‹ƒ„‹Ž‹–› ”‡’‘”–‹‰ǡ ™Š‹ Šǡ —•‹‰ ƒ Š‘Ž‹•–‹  ƒ’’”‘ƒ Šǡ–ƒ‡•‡ ‘‘‹ ǡ•‘ ‹ƒŽǡƒ†‡˜‹”‘‡–ƒŽ†‹‡•‹‘•‹–‘ƒ ‘—–Ǥ. . ʹ.

(20) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(21) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . Š‡ ƒ‹ ‰‘ƒŽ ‘ˆ –Š‡•‡ –‘‘Ž• ‹• Š‡Ž’‹‰ –Š‡ ‹’Ž‡‡–ƒ–‹‘ ‘ˆ ‘™Ž‡†‰‡ ƒ† ƒ™ƒ”‡‡••‘ˆ•—•–ƒ‹ƒ„‹Ž‹–›‹••—‡••‡‡‹‰Ž‡‰‹–‹ƒ ›‹–Š‡”‡•’‡ –‘ˆ–Š‡‹”—Ž–‹’Ž‡ •‘ ‹ƒŽ ‘–”ƒ –•Ǥ ‡’‘”–‹‰‹ƒ•–ƒ†ǦƒŽ‘‡•—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹• ‘•‹†‡”‡†ƒ„‡‡ˆ‹ ‹ƒŽ™ƒ›–‘ „‡’‡” ‡‹˜‡†ƒ•ƒ•‘ ‹ƒŽŽ›”‡•’‘•‹„Ž‡‘”‰ƒ‹œƒ–‹‘„›•‘ ‹‡–›ǡƒ† ‘•‡“—‡–‹ƒŽŽ› Ž‡‰‹–‹‹œ‡‹–•‘’‡”ƒ–‹‘•‹–Š‡ ‘—‹–›™Š‡”‡‹–‘’‡”ƒ–‡•ȋ‡–ƒŽǡʹͲͳ͹ȌǤ.   2.ThecaseofUniversityofTurin . ‘ ƒ–‡†‹‹‡†‘–ǡ‹–Š‡Š‡ƒ”–‘ˆ–Š‡Ž’•ǡ–Š‡‹˜‡”•‹–›‘ˆ—”‹ ƒ””‹‡•‘—– • ‹‡–‹ˆ‹ ”‡•‡ƒ” Šƒ†‘”‰ƒ‹œ‡• ‘—”•‡•‹ƒŽŽ†‹• ‹’Ž‹‡•Ǧ‡š ‡’–ˆ‘” ‰‹‡‡”‹‰ ƒ† ” Š‹–‡ –—”‡ Ǧ ‹ ʹ͸ ‡’ƒ”–‡–•ǡ ‘‡

(22) –‡”Ǧƒ–Š‡ƒ‡— ‡’ƒ”–‡– ™‹–Š ‘Ž›–‡ Š‹ ‘ˆ—”‹ǡƒ†•‡˜‡”ƒŽ”‡•‡ƒ” Š ‡–”‡•Ǥ ‹‘‘’‡”ƒ–‡•‹‹–•ͳʹͲ„—‹Ž†‹‰•‹†‹ˆˆ‡”‡–ƒ”‡ƒ•‹—”‹ƒ†‹‡›—”„ƒ ’Žƒ ‡• ‘ˆ –Š‡ ‡–‹”‡ ‡‰‹‘Ǥ

(23)  ‹‘ǡ –Š‡”‡ ƒ”‡ ‘”‡ –Šƒ ͹Ͳ —‹˜‡”•‹–› Ž‹„”ƒ”‹‡• ‘’”‹•‹‰ ƒ„‘—– –™‘ ‹ŽŽ‹‘ „‘‘•ǣ ͳͲͲǤͲͲͲ ƒ”‡ ƒ–‹“—‡ ˜‘Ž—‡•Ǥ —”–Š‡”‘”‡ǡ ‹‘ ‹ Ž—†‡• –Š‡ ‘–ƒ‹  ƒ”†‡ ƒ† •‡˜‡”ƒŽ ‹˜‡”•‹–› —•‡—•Ǥ ”‘‘–‹‰ —Ž–—”‡ ƒ† ’”‘†— ‹‰ ”‡•‡ƒ” Šǡ ‹‘˜ƒ–‹‘ǡ –”ƒ‹‹‰ ƒ† ‡’Ž‘›‡– ˆ‘” –Š‡ •—””‘—†‹‰ ‡˜‹”‘‡–ǡ ‹‘ ‘’‡”ƒ–‡• ƒŽ•‘ ƒ– ƒ ‹–‡”ƒ–‹‘ƒŽ Ž‡˜‡Ž –Š”‘—‰Š ’ƒ”–‡”•Š‹’ ƒ””ƒ‰‡‡–• ™‹–Š ‘”‡ –Šƒ ͸ͲͲ ‹–‡”ƒ–‹‘ƒŽ —‹˜‡”•‹–‹‡• ƒ† ͳͷͲ ‹–‡”ƒ–‹‘ƒŽ”‡•‡ƒ” Š ‡–”‡•ƒ†ƒ••‘ ‹ƒ–‹‘•‹

(24) †‹ƒǡŠ‹ƒǡ†‡˜‡Ž‘’‹‰ ‘—–”‹‡• ‹•‹ƒǡƒ–‹‡”‹ ƒǡƒ•–‡”—”‘’‡ǡ–Š‡‡†‹–‡””ƒ‡ƒ”‡ƒƒ†™‹–Šƒ—„‡”‘ˆ ‹–‡”ƒ–‹‘ƒŽ‘”‰ƒ‹œƒ–‹‘•‘’‡”ƒ–‹‰‹–Š‡”‡‰‹‘Ǥ Ž‘‰•‹†‡–‡ƒ Š‹‰ƒ†”‡•‡ƒ” Šƒ –‹˜‹–‹‡•ǡ‹‘Šƒ•’—„Ž‹ Ž›”‡ ‘‰‹œ‡†‹–•Dz–Š‹”† ‹••‹‘dz ‘ˆ –‡ Š‘Ž‘‰› –”ƒ•ˆ‡” ƒ† †‹••‡‹ƒ–‹‘ ƒ† ‘—‹ ƒ–‹‘ ‘ˆ –Š‡ ”‡•‡ƒ” Š ‘—– ‘‡• ˆ‘” –Š‡ •‘ ‹‡–ƒŽ ‘—–”‡ƒ ŠǤ Š‡ •‘Ǧ ƒŽŽ‡† –Š‹”† ‹••‹‘ ‘ˆ ‹‘ ”‡ˆ‡”• –‘ –Š‡ ‡‡† ‘ˆ ‹†‡–‹ˆ› –Š‡ ”‘Ž‡ ‘ˆ –Š‡ ‹˜‡”•‹–› ‹ –Š‡ •—””‘—†‹‰ ‡˜‹”‘‡–Ǥ

(25) –”‡ˆ‡”•–‘–Š‡ƒ„‹Ž‹–›‘ˆ‹‘–‘‘ˆˆ‡”ƒ ‘ ”‡–‡ ‘–”‹„—–‹‘–‘–Š‡ •‘ ‹ƒŽǡ —Ž–—”ƒŽƒ†‡ ‘‘‹ †‡˜‡Ž‘’‡–‘ˆ–Š‡ ‘–‡š–‹–•‡ŽˆǤ –ƒ”–‹‰ˆ”‘–Š‡ ‘• ‹‘—•‡••–Šƒ––Š‡Š‹‰Š‡”‡†— ƒ–‹‘•‡ –‘”•Š‘—Ž†’Žƒ›ƒ‡› ”‘Ž‡‹†‹••‡‹ƒ–‹‰–Š‡ ‘ ‡’–‘ˆ•—•–ƒ‹ƒ„‹Ž‹–›•‹ ‡‹–‹•ƒ ‡–”ƒŽ’Žƒ ‡–‘‡†— ƒ–‡ ˆ—–—”‡Ž‡ƒ†‡”ǡ‹‘ǡŠƒ˜‡ƒ†‡‰”‡ƒ–‡ˆˆ‘”–•–‘‹–‡‰”ƒ–‡–Š‡ ‘ ‡’–‘ˆ•—•–ƒ‹ƒ„‹Ž‹–› ‹–‘‹–• ‘”‡˜ƒŽ—‡•ƒ†‹–••–”ƒ–‡‰›Ǥ ‘”†‹‰–‘–Š‡‡ƒDzAprofoundengagementof localdevelopmentactorsisfundamentaltoachieveinternationalglobalstandardsin terms of quality of the services and dimension of the spaces. Even historical Italian universitieswerelocatedincitiesandnotinisolatedcampuses,nowadays,Universities need to be aware of their impacts over their territories and to be part of the metropolitandevelopmentplanandstrategiesdzǤ

(26) –Š‹• ‘–‡š–ǡ‹‘ǯ••–”ƒ–‡‰‹ ’—”’‘•‡•ǡƒ•†‡• ”‹„‡†‹‹–••–”ƒ–‡‰‹ ’Žƒǡƒ”‡ǣ ͳǤ‡ ‘‰‹•‡‹‘ǯ•Dz•‘ ‹ƒŽ”‡•’‘•‹„‹Ž‹–‹‡•dz ʹǤŠƒ ‡–Š‡“—ƒŽ‹–›‘ˆ–Š‡”‡•‡ƒ” Šƒ†‹–•‹–‡”ƒ–‹‘ƒŽ†‹‡•‹‘ ͵Ǥ Šƒ ‡ –Š‡ “—ƒŽ‹–› ƒ† –Š‡ ‡ˆˆ‡ –‹˜‡‡•• ‘ˆ –Š‡ –”ƒ‹‹‰ ‘ˆˆ‡”‡† ƒ† ‹–• ‹–‡”ƒ–‹‘ƒŽ‘—–Ž‘‘. . ͵.

(27) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(28) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . ͶǤ••—”‡–Š‡“—ƒŽ‹–›ǡ–Š‡‹‘˜ƒ–‹‘ǡ–Š‡•‹’Ž‹ˆ‹ ƒ–‹‘ƒ†–Š‡•—•–ƒ‹ƒ„‹Ž‹–›‘ˆ–Š‡ ‹˜‡”•‹–›Ǥ Š‡•—•–ƒ‹ƒ„‹Ž‹–›ˆ”ƒ‡™‘”‹•†‡• ”‹„‡†‹ ‹‰—”‡ͳǤ. . Figuren.1ǦUniTosustainabilityframework. . . 

(29) ’ƒ”–‹ —Žƒ”ǡ‹‘Šƒ•”‡ ‘‰‹œ‡†‹–••‘ ‹ƒŽ”‡•’‘•‹„‹Ž‹–›ƒ‹Ž›ƒ––™‘Ž‡˜‡Ž•ǣ ͳȌ ƒƒ‰‡‡–Ȁ‘”‰ƒ‹œƒ–‹‘ƒŽǡ ™‹–Š –Š‡ ‡•–ƒ„Ž‹•Š‡– ‘ˆ ƒ •—•–ƒ‹ƒ„‹Ž‹–› ‘ˆˆ‹ ‡ǡ ”‡•’‘•‹„Ž‡ ˆ‘” –Š‡ •—•–ƒ‹ƒ„‹Ž‹–› ‹••—‡• ƒ† Šƒ• ƒ––‡’–‡†–‘”‡’‘”–‹–••—•–ƒ‹ƒ„‹Ž‹–›‹‹–‹ƒ–‹˜‡•ƒ†‡ˆˆ‘”–•ǡ  ʹȌ  ‘—–‹‰Ȁ‡’‘”–‹‰ǡ ™‹–Š ‹–• ƒ—ƒŽ —•–ƒ‹ƒ„‹Ž‹–› ”‡’‘”– –Šƒ– ‘ŽŽ‡ –•ƒ†ƒ ‘—–•–Š‡’”‘‰”‡••ƒ†’‡”ˆ‘”ƒ ‡•‹–‡”•‘ˆ‡ ‘‘‹ ǡ •‘ ‹ƒŽƒ†‡˜‹”‘‡–ƒŽ•—•–ƒ‹ƒ„‹Ž‹–›Ǥ.   3.Implementationsatthemanagerial/Organisationallevel . ‹–Š –Š‡ ƒ‹ ‘ˆ ‘˜‹‰ –Š‡ ‡–‹”‡ ‘”‰ƒ‹œƒ–‹‘ ˆ”‘ –Š‡ •–ƒ–—• “—‘ –‘ ƒ ‘”‡ •—•–ƒ‹ƒ„Ž‡ •–ƒ–‡ ƒ Dz ”‡‡ ˆˆ‹ ‡dz ȋ‹‘ ‘Ȍ ‹• ‘‘”†‹ƒ–‹‰ –Š‡ •–”— –—”‡ ‘ˆ –Š‡ ‹˜‡”•‹–›ǯ•‡˜‹”‘‡–ƒŽ”‡•’‘•‹„‹Ž‹–›ȋ•‡‡ ‹‰—”‡ʹȌǤ ‹‘ ™ƒ•„‘”™‹–Š–Š‡‹••‹‘–‘•—„‹–ƒ’”‘’‘•ƒŽˆ‘”–Š‡˜‹”‘‡–ƒŽ —•–ƒ‹ƒ„‹Ž‹–›  –‹‘ Žƒ ȋȌǡ ƒ †‘ —‡– ‹†‡–‹ˆ›‹‰ –Š‡ ‹˜‡”•‹–›̵• ‡˜‹”‘‡–ƒŽ •—•–ƒ‹ƒ„‹Ž‹–› ‘„Œ‡ –‹˜‡• ˆ‘” –Š‡ ‡š– ͷ ›‡ƒ”•ǡ ‹–• ƒ –‹‘• ƒ† –Š‡

(30) †‹ ƒ–‘”• ˆ‘” ‡ƒ•—”‹‰ –Š‡ ”‡•—Ž–•ǡ –‘ –Š‡ ‹˜‡”•‹–›̵• ‘˜‡”‹‰ ‘†‹‡•Ǥ  ‡ ƒ’’”‘˜‡†ǡ ”‡‡ˆˆ‹ ‡ ‘‘”†‹ƒ–‡•ƒ†•—’’‘”–•‹–•‘’‡”ƒ–‹‘ƒŽ‹’Ž‡‡–ƒ–‹‘Ǥ

(31) –•ˆ— –‹‘‹•–‘Ž‹–Š‡–”ƒ–‡‰‹  —‹†‡Ž‹‡•ǡ–Š‡—•–ƒ‹ƒ„‹Ž‹–›‡’‘”–ǡƒ†–Š‡ ‹‹–‹ƒ–‹˜‡•Žƒ— Š‡†–‘’”‘‘–‡’Žƒ•ǡ’”‘Œ‡ –•ƒ†ƒ –‹‘•–‘™ƒ”†•‡˜‹”‘‡–ƒŽ •—•–ƒ‹ƒ„‹Ž‹–›Ǥ ‘‘”†‹ƒ–‡† „› ‘‡ ‘ˆ –Š‡ ‡ƒǯ• ‡Ž‡‰ƒ–‡ ˆ‘” ˜‹”‘‡–ƒŽ —•–ƒ‹ƒ„‹Ž‹–›Ǥ

(32) – ƒŽ•‘ „”‹‰• –‘‰‡–Š‡” ƒ† ”‡ƒ–‡• •›‡”‰‹‡• „‡–™‡‡ –‡ƒ Š‡”•ǡ. . Ͷ.

(33) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(34) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . ƒ†‹‹•–”ƒ–‘”•ƒ†•–—†‡–•ǡ‹‘”†‡”–‘’”‘†— ‡‡™‘™Ž‡†‰‡ƒ†•‘Ž—–‹‘•‘ –Š‡•—„Œ‡ –Ǥ  Figuren.2ǦSustainabilityatthemanagerial/organisationallevel . . . Š‡ ”‡‡ˆˆ‹ ‡‹•‹–‡†‡†ƒ•ƒDz Šƒ‡Ždz™‹–Š–Š‡ƒ‹‘ˆǣ x †‡ Žƒ”‹‰–Š‡•–”ƒ–‡‰‹ ‘„Œ‡ –‹˜‡•‘ˆ–Š‡‹˜‡”•‹–›‹–‡”•‘ˆ ‘ ”‡–‡ ƒ –‹‘•ƒ†–‘‘Ž•Ǣ x ‡ ‘—”ƒ‰‹‰‹–‡”ƒŽ ‘—‹ ƒ–‹‘‘–Š‡•‡ƒ”‡ƒ•ƒ†‘‘Ǧ‰‘‹‰ ‘”’Žƒ‡†‹‹–‹ƒ–‹˜‡•Ǣ x ‡Šƒ ‹‰–Š‡•‹ŽŽ•‘ˆ–Š‡‹˜‘Ž˜‡†ˆƒ —Ž–›ƒ†ƒ†‹‹•–”ƒ–‹˜‡•–ƒˆˆǢ x ‘‘”†‹ƒ–‹‰ ƒ –‹˜‹–‹‡• ƒ† ‡š’Ž‘”‡ ’‘••‹„Ž‡ •›‡”‰‹‡• „‡–™‡‡ †‹ˆˆ‡”‡––Š‡ƒ–‹ ‰”‘—’•Ǣ x ‹–”‘†— ‹‰ ‘” ”‡‹ˆ‘” ‡ –Š‡ Ž‹ „‡–™‡‡ ”‡•‡ƒ” Š ƒ† ƒ†‹‹•–”ƒ–‹‘Ǥ

(35)  ƒ††‹–‹‘ǡ –Š‡ ”‡‡ ˆˆ‹ ‡ ‹• ƒ ‹–‡”Ž‘ —–‘” ˆ‘” –‹‡Ž› ’”‘Œ‡ –• ƒ† ‘ŽŽƒ„‘”ƒ–‹‘•‘‡˜‹”‘‡–ƒŽ•—•–ƒ‹ƒ„‹Ž‹–›™‹–Š”‡‰ƒ”†–‘‡š–‡”ƒŽ•–ƒ‡Š‘Ž†‡”•Ǥ

(36) ’ƒ”–‹ —Žƒ”ǡ‹–—†‡”–ƒ‡•–‘ǣ  ƒ ”‡†‹–ƒ–‹‘‘ˆ–Š‡‹˜‡”•‹–›ƒ••—•–ƒ‹ƒ„Ž‡ǡ‡Šƒ ‹‰ƒ–‹‘ƒŽƒ† ‹–‡”ƒ–‹‘ƒŽ˜‹•‹„‹Ž‹–›Ǣ  ˆƒ ‹Ž‹–ƒ–‡ ‡–™‘”‹‰ ™‹–Š •—•–ƒ‹ƒ„Ž‡ —‹˜‡”•‹–‹‡• ƒ– ƒ–‹‘ƒŽ ƒ† ‹–‡”ƒ–‹‘ƒŽŽ‡˜‡ŽǢ  ‡ ‘—”ƒ‰‡ –Š‡ ƒ –‹˜ƒ–‹‘ ‘ˆ ’ƒ”–‡”•Š‹’• ™‹–Š Ž‘ ƒŽ ƒ—–Š‘”‹–‹‡• ƒ† ’—„Ž‹ —–‹Ž‹–‹‡•‹˜‘Ž˜‡†Ǥ. . ͷ.

(37) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(38) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . –ƒ”–‹‰ ˆ”‘ –Š‡ •–”ƒ–‡‰‹  ’Žƒ‹‰ ‘ˆ –Š‡ ‹˜‡”•‹–›ǡ ‹‘  ‘‘”†‹ƒ–‡• –Š‡ ƒ –‹˜‹–‹‡• ‘ˆ ͷ –Š‡‡† ‘”‹‰ ”‘—’ ȋ Ȍ –Šƒ–ǡ –Š”‘—‰Š ’—„Ž‹  ”‡•‡ƒ” Š ƒ† ‘•—Ž–ƒ–‹‘• ™‹–Š ˜ƒ”‹‘—• ‹–‡”ƒŽ ƒ† ‡š–‡”ƒŽ ƒ –‘”•ǡ ƒ††”‡•• ƒ† †‡˜‡Ž‘’ ‹‹–‹ƒ–‹˜‡•ƒ†’”‘Œ‡ –•ǡˆ‘”—Žƒ–‹‰’”‘’‘•ƒŽ•ˆ‘”ƒƒ –‹‘’Žƒ„ƒ•‡†‘ˆ‹˜‡ƒ‹ –Š‡ƒ–‹ ǣ  Energy  Greenpublicprocurement  Mobility  Food  Waste Š‡ ‘”‹‰ ”‘—’ ‡”‰› Šƒ• ‘‹–‘”‡† –Š‡ ‡‡”‰› ‘•—’–‹‘ ƒ† ‡Žƒ„‘”ƒ–‡†–Š‡‹˜‡”•‹–›̵•‡”‰›Žƒǡ™Š‹ Šƒ‹•–‘”ƒ–‹‘ƒŽ‹œ‡–Š‡ ‘•—’–‹‘ ‘ˆ ’”‹ƒ”› ”‡•‘—” ‡•ǡ ‹’”‘˜‡ –Š‡ ‡‡”‰‡–‹  ‡ˆˆ‹ ‹‡ › ‘ˆ „—‹Ž†‹‰•ǡ ”‡†— ‡ †‹•’‡”•‹‘ǡ ‹ ”‡ƒ•‡ –Š‡ ’”‘†— –‹‘ ‘ˆ ‡‡”‰› ˆ”‘ ”‡‡™ƒ„Ž‡ •‘—” ‡•ǡ ’”‡’ƒ”‡ ‡‡”‰›„ƒŽƒ ‡•‘ƒ‡ ‘‘‹ „ƒ•‹•ƒ†‡†Ǧ—•‡’ƒ”ƒ‡–‡”•ǡƒ†’—„Ž‹ ‹œ‡‡‡”‰› †ƒ–ƒǤ

(39) ƒ††‹–‹‘ǡ ‘ŽŽƒ„‘”ƒ–‹‰™‹–Šƒ—„‡”‘ˆ’”‹˜ƒ–‡ ‘’ƒ‹‡•ƒ†•–ƒ”–Ǧ—’‹ –Š‡ ‹–›‘ˆ—”‹ǡ‹–‹’Ž‡‡–•‹–‡”†‹• ‹’Ž‹ƒ”›”‡•‡ƒ” Š’”‘Œ‡ –•ƒ‹‡†–‘‹’”‘˜‡ –Š‡‡‡”‰›‡ˆˆ‹ ‹‡ ›‘ˆ„—‹Ž†‹‰•ƒ† ‘ˆ‘”–‘ˆ’‡‘’Ž‡Ǥ

(40) –ƒŽ•‘‘”‰ƒ‹œ‡•ƒ™ƒ”‡‡••Ǧ ”ƒ‹•‹‰ ‹‹–‹ƒ–‹˜‡• ƒ† ‹˜‘Ž˜‡‡– ‘ˆ ‹‘ •–—†‡–•Ǥ Š‡ ‡”‰› ‘”‹‰ ”‘—’ ƒ‹•–‘’”‘’‘•‡ˆ—”–Š‡” ‘ ”‡–‡ƒ –‹‘•–‘‹’”‘˜‡–Š‡‡‡”‰‡–‹ ‡ˆˆ‹ ‹‡ ›‘ˆ–Š‡ ‹˜‡”•‹–›̵• ˆƒ ‹Ž‹–‹‡• ƒ† „—‹Ž†‹‰•ǣ ˆ”‘ ‘•—’–‹‘ ‘ˆ ”‡‡™ƒ„Ž‡ ‡‡”‰› –‘ „—‹Ž†‹‰ ”‡‘˜ƒ–‹‘ǡ ‹’”‘˜‡‡– ‘ˆ ™ƒŽŽ• –Š‡”ƒŽ ‹•—Žƒ–‹‘ –‘ ”‡’Žƒ ‡‡– ‘ˆ „—‹Ž†‹‰•‘„•‘Ž‡–‡‡“—‹’‡–™‹–Š‘–Š‡”‘”‡‡ˆˆ‹ ‹‡–Ǥ —„Ž‹ †‹‹•–”ƒ–‹‘•ǡ™‹–Š–Š‡‹”‘™•—’’Ž› Š‘‹ ‡•ǡ’Žƒ›ƒ‹’‘”–ƒ–”‘Ž‡‹ •–‹—Žƒ–‹‰ –Š‡ ƒ”‡–ǣ ˆƒ˜‘—”‹‰ Ž‘™ ‡˜‹”‘‡–ƒŽ ‹’ƒ – ’—” Šƒ•‡• –Š‡ ”‡‡ —„Ž‹  ”‘ —”‡‡– ‘”‹‰ ”‘—’ ȋ Ȍ ‡ ‘—”ƒ‰‡• –Š‡ †‹ˆˆ—•‹‘ ‘ˆ ‡˜‹”‘‡–ƒŽŽ›‹‘˜ƒ–‹˜‡–‡ Š‘Ž‘‰‹‡•ƒ†̶‰”‡‡̶’”‘†— –•Ǥ

(41) –ƒŽ•‘ ‘–”‹„—–‡•–‘ •—•–ƒ‹ƒ„Ž‡ †‡˜‡Ž‘’‡– „› „‡ ‘‹‰ ƒ ‡šƒ’Ž‡ ˆ‘” ‡’Ž‘›‡‡• ƒ† —•‡”•Ǥ Š‡. ”‡‡—„Ž‹ ”‘ —”‡‡–‘”‹‰ ”‘—’ƒ‹•–‘†‡˜‡Ž‘’ƒƒ –‹‘’Žƒ–‘‹ ”‡ƒ•‡ –Š‡•Šƒ”‡‘ˆ’—” Šƒ•‡†‰‘‘†•ƒ†•‡”˜‹ ‡•™‹–Šƒ•ƒŽŽ‹’ƒ –‘–Š‡‡˜‹”‘‡–Ǥ Š‡ ‰”‘—’ ’”‘‘–‡• –”ƒ‹‹‰ •‡••‹‘• ˆ‘” •–ƒˆˆ ™‹–Š –Š‡ †—ƒŽ ƒ‹ ‘ˆ —’†ƒ–‹‰ ”‡‰—Žƒ–‘”› †‡˜‡Ž‘’‡–• ƒ† ‘ŽŽ‡ –‹‰ ‘ŽŽ‡ –‹‘• ‘ˆ Š‘™ –‘ ƒ “—‹”‡ ‰”‡‡ ’—” Šƒ•‹‰†ƒ–ƒ–‘„‡ ‘‡’ƒ”–‘ˆ —•–‘ƒ”›ƒ†‹‹•–”ƒ–‹˜‡’”ƒ –‹ ‡•Ǥ Š‡ —•–ƒ‹ƒ„Ž‡ ‘„‹Ž‹–› ‘”‹‰ ”‘—’ ƒ‹• –‘ ’”‘’‘•‡ ƒ ‘„‹Ž‹–› ’Žƒ –‘ ‡ ‘—”ƒ‰‡–Š‡ƒ†‘’–‹‘‘ˆ‡ ‘Ǧˆ”‹‡†Ž›‘†‡•‘ˆ–”ƒ•’‘”–ȋ’—„Ž‹ –”ƒ•’‘”–ǡ„‹ › Ž‡ ‘”’‡†‡•–”‹ƒƒ† ƒ”•Šƒ”‹‰ǡ„‹‡•Šƒ”‹‰‘” ƒ”’‘‘Ž‹‰Ȍˆ”‘ǡ–‘ƒ†„‡–™‡‡–Š‡ ‹‘‘ˆˆ‹ ‡•ǡ™Š‹ Šƒ”‡†‹•–”‹„—–‡†–Š”‘—‰Š‘—––Š‡ ‹–›ƒ†‹–Š‡•—””‘—†‹‰ˆ‹”•– „‡Ž–ǤŠ‡—•–ƒ‹ƒ„Ž‡‘„‹Ž‹–›‘”‹‰ ”‘—’ƒŽ•‘’”‘’‘•‡• ‘ ”‡–‡ƒ –‹‘•ƒŽ‘‰ ™‹–Š •Š‘”–Ǧ–‡” ƒ† Ž‘‰Ǧ–‡” ’”‘Œ‡ –• ƒ– ƒ”‰‹ƒŽ ‘•– ‘” ‹ ”‡‡–ƒŽ ‘”‰ƒ‹œƒ–‹‘ƒŽƒ†ˆ‹ƒ ‹ƒŽ ‘’Ž‡š‹–›ǤŠ‹•‹•‹•’‹”‡†„›‰‘‘†’”ƒ –‹ ‡•†‡˜‡Ž‘’‡† ‹

(42) –ƒŽ› ƒ† ƒ„”‘ƒ†ǡ Žƒ— Š‹‰ ƒ ‹˜‡•–‹‰ƒ–‹‘ ‹–‘ —‹˜‡”•‹–› ƒ ‡••‹„‹Ž‹–› ƒ† ‘„‹Ž‹–› Š‘‹ ‡•ƒ†‘’–‡†„›–Š‡‹‘ ‘—‹–›‹”‡Žƒ–‹‘–‘–Š‡‹”‡‡†•Ǥ––Š‡ •ƒ‡ –‹‡ǡ ‹– ”‡ƒŽ‹œ‡• ‡‰ƒ‰‡‡– ‹‹–‹ƒ–‹˜‡• –‘ ‹†‡–‹ˆ› ’‘–‡–‹ƒŽ‹–‹‡• ƒ† ƒ”‡ƒ• ‘ˆ ‹–‡”˜‡–‹‘–Šƒ–ƒ”‡ ‘•‹†‡”‡†’”‹‘”‹–›„›—•‡”•‘ˆ†‹ˆˆ‡”‡–Ž‘ ƒ–‹‘•ǡƒ†‹†‡–‹ˆ‹‡• ƒ ‡–™‘” ‘ˆ ‹–‡”Ž‘ —–‘”• ƒ– –Š‡ ƒ–‹‘ƒŽ Ž‡˜‡Žǡ ™‹–Š ’ƒ”–‹ —Žƒ” ƒ––‡–‹‘ –‘. . ͸.

(43) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(44) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . ‹•–‹–—–‹‘ƒŽƒ†ƒ••‘ ‹ƒ–‹˜‡•—„Œ‡ –•ǡƒ†ƒ–‹‘ƒŽŽ›–Š”‘—‰Š–Š‡‡–™‘”‘ˆ‘„‹Ž‹–› ƒƒ‰‡”ƒ––Š‡‹˜‡”•‹–›Ǥ Š‡ ‘”‹‰ ”‘—’ ‘‘† ƒ‹• –‘ †‡˜‡Ž‘’ ƒ ƒ –‹‘ ’Žƒ –‘ ‹’”‘˜‡ –Š‡ •—•–ƒ‹ƒ„‹Ž‹–› ƒ† “—ƒŽ‹–› ‘ˆ ˆ‘‘† ‘•—‡† ™‹–Š‹ ‹‘̵• ˆƒ ‹Ž‹–‹‡•Ǥ Š‡ ƒ Š‹‡˜‡‡– ‘ˆ –Š‡•‡ ‰‘ƒŽ• †‡’‡†• ‘ ƒ ’”‘ ‡•• –Šƒ– –ƒ‡• ‹–‘ ƒ ‘—– ’‘••‹„Ž‡ ‘ ”‡–‡ ƒ –‹‘• ƒ† ’”‘Œ‡ –•ǡ ‘ ƒ •Š‘”– ƒ† Ž‘‰ –‡” ’”‘•’‡ –‹˜‡ǡ ‘•–Ǧˆ”‡‡ ‘” ‰”‘™‹‰ ‘”‰ƒ‹œƒ–‹‘ƒŽ ƒ† ˆ‹ƒ ‹ƒŽ ‘’Ž‡š‹–›ǡ „ƒ•‡† ‘ –Š‡ ƒƒŽ›•‹• ‘ˆ ‰‘‘† ’”ƒ –‹ ‡‹

(45) –ƒŽ›ƒ†ƒ„”‘ƒ†ƒ†‡˜ƒŽ—ƒ–‹‘•‘–Š‡ˆ‡ƒ•‹„‹Ž‹–›ƒ†‡ˆˆ‡ –‹˜‡‡••‘ˆ–Š‡ ƒ –‹‘• –Š‡•‡Ž˜‡•Ǥ Š‡ ‘”‹‰ ”‘—’ ‘‘†ǡ ‹ –Š‹• ˆ‹”•– ’Šƒ•‡ ‘ˆ ™‘”ǡ ‹• ‹†‡–‹ˆ›‹‰ǡ‹ ‘ŽŽƒ„‘”ƒ–‹‘™‹–Š‹–‡”ƒŽȀ‡š–‡”ƒŽƒ†Ȁ‘”‹‘‹–‡”Ž‘ —–‘”•ǡ–Š‡ ƒ”‡ƒ• –‘ „‡ ƒ††”‡••‡† –‘ ‹’”‘˜‡ ƒ ‡•• –‘ ƒ† ‘•—’–‹‘ ‘ˆ ƒ —ƒŽ‹–› ˆ‘‘† ȋ‰‘—”‡–ǡ ‘”‰ƒ‘Ž‡’–‹ ǡ ‡˜‹”‘‡–ƒŽǡ •‘ ‹ƒŽǡ ƒ† –‡””‹–‘”‹ƒŽȌ ƒ– ‡ ‘‘‹ ƒŽŽ› ƒ ‡’–ƒ„Ž‡ ‘†‹–‹‘•ǤŠ‡‹Ǧ†‡’–Š•–—†›ˆ‘ —•‡•‹’ƒ”–‹ —Žƒ”‘–Š‡ƒƒ‰‡‡– ‘ˆ—‹˜‡”•‹–› ƒ–‡”‹‰ǡ„ƒ”’‘‹–•‹•‹†‡–Š‡ˆƒ ‹Ž‹–‹‡•ƒ†˜‡†‹‰ƒ Š‹‡•Ǥ Š‡ƒ•–‡‘”‹‰ ”‘—’ƒ‹•–‘’”‘’‘•‡ƒ††‡ˆ‹‡•–”ƒ–‡‰‹‡•ƒ†ƒ –‹‘•–‘ ’”‡˜‡–™ƒ•–‡’”‘†— –‹‘ǡ‹ ”‡ƒ•‡‹–• ‘ŽŽ‡ –‹‘ƒ†ƒƒ‰‡–Š‡ › Ž‡‘ˆ™ƒ•–‡ƒ• •ƒˆ‡Ž› ƒ• ’‘••‹„Ž‡ ™‹–Š‹ –Š‡ •–”— –—”‡• ƒ† „—‹Ž†‹‰• ‘ˆ –Š‡ ‹˜‡”•‹–› ‘ˆ —”‹Ǥ –ƒ”–‹‰ˆ”‘–Š‡”‡ ‘‰‹–‹‘‘ˆ‰‘‘†’”ƒ –‹ ‡•ƒ†‡š’‡”‹‡ ‡•‘ˆ•—•–ƒ‹ƒ„Ž‡

(46) –ƒŽ‹ƒ ƒ† ˆ‘”‡‹‰ ƒ’—•‡•ǡ –Š‡ ‘”‹‰ ”‘—’ ’”‘’‘•‡• ’‹Ž‘– ‡š’‡”‹‡–•ǡ ‹ •‘‡ Ž‘ ƒ–‹‘•ǡ –Š”‘—‰Š ƒ ”‡ ‘•–”— –‹‘ ƒ† ƒ ‡•–‹ƒ–‹‘ ‘ˆ –Š‡ “—ƒ–‹–‹‡• ‘ˆ ™ƒ•–‡ ’”‘†— ‡†ƒ†–Š‡‡–Š‘†•‘ˆ ‘ŽŽ‡ –‹‰ƒ††‹•’‘•‹‰ǡ™‹–Š ‡•—•‡•ƒ†‡ƒ•—”‹‰ ˆŽ‘™• ‘ˆ ‡‡”‰› ƒ† ƒ–‡”‹ƒŽ• ”‡Žƒ–‡† –‘ –Š‡ ‹˜‡”•‹–›ǯ• ™ƒ•–‡ ‡–ƒ„‘Ž‹•Ǥ Š‡ ƒ•–‡ ‘”‹‰ ”‘—’ ’”‘’‘•‡• •’‡ ‹ˆ‹  –”ƒ‹‹‰ ‹‹–‹ƒ–‹˜‡• ƒ† ‹ˆ‘”ƒ–‹‘ ƒ’ƒ‹‰•‘’”‘’‡”™ƒ•–‡ƒƒ‰‡‡–ˆ‘”•–ƒˆˆƒ†•–—†‡– ‘’‘‡––‘‹ ”‡ƒ•‡ –Š‡‹˜‘Ž˜‡‡–‘ˆ–Š‡ƒ ƒ†‡‹  ‘—‹–›Ǥ.   4.ImplementationsattheAccounting/Reportinglevel .  ‘”†‹‰–‘Š”‹„‡”‰ȋʹͲͲʹȌǡ–Š‡ƒ‹–Š”‡‡”‡ƒ•‘•ˆ‘”‘”‰ƒ‹•ƒ–‹‘ƒŽƒŽ‹‰‡– ™‹–Š–Š‡’”‹ ‹’Ž‡•‘ˆ•—•–ƒ‹ƒ„‹Ž‹–›ȋ‘”•‘ ‹ƒŽƒ†‡˜‹”‘‡–ƒŽ”‡•’‘•‹„‹Ž‹–›Ȍƒ”‡ǣ ‘”ƒŽ‹–› ƒ† ‹–‡”‰‡‡”ƒ–‹‘ƒŽ ‡“—‹–›ǡ Ž‘‰Ǧ–‡” •—”˜‹˜ƒŽ ‘ˆ Ž‹ˆ‡ ‘ ƒ”–Šǡ ƒ† ‘”‰ƒ‹•ƒ–‹‘ƒŽ „‡‡ˆ‹–• ƒ† ”‹•• ȋ‹’”‘˜‡† ”‡’—–ƒ–‹‘ǡ †‡ ”‡ƒ•‡† ‡ ‘‘‹  ƒ† •‘ ‹ƒŽŽ‹ƒ„‹Ž‹–›ǡƒ†’‘••‹„Ž›‹ ”‡ƒ•‡†‡ˆˆ‹ ‹‡ ›ȌǤ‘™ƒ†ƒ›•ǡ‹–‹•“—‹–‡—†‹•’—–‡† –Šƒ– –Š‡•‡ ”ƒ–‹‘ƒŽ‡• •Š‘—Ž† Ž‡ƒ† ƒŽŽ ‘”‰ƒ‹•ƒ–‹‘• ƒ† ‡•’‡ ‹ƒŽŽ› Š‹‰Š‡” ‡†— ƒ–‹‘ ‹•–‹–—–‹‘• ȋ 

(47) •Ȍǡ ™Š‹ Š Š‘Ž† –Š‡ ”‡•’‘•‹„‹Ž‹–› –‘ „‡ ƒ ‡‰‹‡ ‘ˆ •—•–ƒ‹ƒ„Ž‡ †‡˜‡Ž‘’‡–Ǥ ‹˜‡”•‹–‹‡• ‘ ‹ƒŽ ‡•’‘•‹„‹Ž‹–‹‡• ȋ•Ȍ ”‡“—‹”‡ ƒ†ǦŠ‘  ’‘Ž‹ ‹‡•ǡ ”‡•‘—” ‡•ǡ –‘‘Ž• ƒ† ’”‘ ‡••‡• ˆ‘” –Š‡‹” ƒƒ‰‡‡–ǡ ‘”‰ƒ‹•ƒ–‹‘ ƒ† ‘–”‘ŽǤ

(48)  –Š‹• ˆ”ƒ‡™‘”ǡ–Š‡”‘Ž‡‘ˆƒ ‘—–‹‰ ƒ’Žƒ›ƒ‹’‘”–ƒ–”‘Ž‡‹‡š’Žƒ‹‹‰–‘–Š‡Žƒ”‰‡ ’—„Ž‹ Š‘™ƒ†™Š› 

(49) •ƒ”‡ƒ„Ž‡–‘ˆ—Žˆ‹Ž–Š‡‹”•ȋ‘”ƒœœƒǡʹͲͳͺȌǤ ‘•‹•–‡–Ž› ™‹–Š –Š‡ Ž‡‰‹–‹ƒ › –Š‡‘”› Ǧ ™Š‹ Š •—‰‰‡•–• –Šƒ– –Š‡ ”‡’‘”–‹‰ ‘ˆ ‹ˆ‘”ƒ–‹‘†‡ƒ†‡†„›•‘ ‹‡–›‹•ƒ—•‡ˆ—Ž‡†‹—ˆ‘”‘”‰ƒ‹œƒ–‹‘•–‘‘„–ƒ‹–Š‡ •–ƒ–—•‘ˆDzŽ‡‰‹–‹ƒ ›dzǦ‹‘”‡’‘”–•‹–••—•–ƒ‹ƒ„‹Ž‹–›‡ˆˆ‘”–•—•‹‰–Š‡ 

(50) ȋ Ž‘„ƒŽ. . ͹.

(51) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(52) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . ‡’‘”–‹‰

(53) ‹–‹ƒ–‹˜‡•Ȍ ‰—‹†‡Ž‹‡•ǡ –Š‡ ‘•– ™‹†‡Ž› ƒ ‡’–‡† ‰—‹†‡Ž‹‡• ˆ‘” •—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹‰ˆ‘”‘”‰ƒ‹œƒ–‹‘•ȋͳȌǤ  ‘”†‹‰ –‘ –Š‡ Dz—Ž–‹’Ž‡ „‘––‘ Ž‹‡•dz 

(54) • Šƒ˜‡ǡ –Š‡ ‡’‘”– ƒ””ƒ–‡• ƒ• –Š‡ Š—ƒǡ ‹–‡ŽŽ‡ –—ƒŽ ȋ ʹ Ȍǡ ƒ–—”ƒŽ ƒ† ”‡Žƒ–‹‘ƒŽ ƒ’‹–ƒŽ ƒ”‡ ‡„‡††‡† ‹ ‹‘Ǥ

(55) – †‹•‡–ƒ‰Ž‡• –Š‡ ‘’Ž‹ ƒ–‡† ƒƒ‰‡”‹ƒŽ ‰‘˜‡”ƒ ‡ –Šƒ– ‘”‹‡–• –Š‡ ‘™Ž‡†‰‡ ’”‘†— –‹‘ƒ†–Š‡ƒ Š‹‡˜‡‡–‘ˆ•‘ ‹ƒŽ”‡•’‘•‹„‹Ž‹–‹‡•ˆ‘ŽŽ‘™‹‰ƒ•–”ƒ–‡‰‹ ’ŽƒǤ ”‘ ƒ ‘”‰ƒ‹•ƒ–‹‘ƒŽ ’‡”•’‡ –‹˜‡ǡ –Š‡ —•–ƒ‹ƒ„‹Ž‹–› ‡’‘”– ”‘—’ ‹• Šƒ”ƒ –‡”‹•‡† „› –Š‡ ‡ƒǯ• •–”‘‰ ‘‹–‡– ƒ† ‹• Š‡–‡”‘‰‡‡‘—• ‹ –‡”• ‘ˆ ”‘Ž‡•ǡ Šƒ˜‹‰ –Š‡ ˆ‘ŽŽ‘™‹‰ ‡„‡”•ǣ ‡ƒǯ• ‡Ž‡‰ƒ–‡ ˆ‘” —„Ž‹  ‡Žƒ–‹‘ǡ —†‰‡–ǡ  ‘—–‹‰ ƒ† ”‡ƒ•—”› ‹”‡ –‘”ǡ ”‘ˆ‡••‘”•ǡ ‡•‡ƒ” Š‡”•ǡ š’‡”–•ǡ ƒ† †‹‹•–”ƒ–‹˜‡ –ƒˆˆ ‡„‡”•Ǥ Š‹• ˆ‡ƒ–—”‡ ‹• —•‡ˆ—Ž ˆ‘” ƒ ‡ˆˆ‡ –‹˜‡ ‹ˆ‘”ƒ–‹‘ ”‡–”‹‡˜ƒŽǡ„—–†‹ˆˆ‹ —Ž––‘ƒƒ‰‡†—‡–‘†‹ˆˆ‡”‡––‹‡•‡•‹–‹˜‡‡••ƒ†’”‘„Ž‡•‘ˆ †ƒ–ƒ”‡•’‘•‹„‹Ž‹–›Ǥ Š‡Š‡–‡”‘‰‡‡‘—•„ƒ ‰”‘—†‘ˆ–Š‡‰”‘—’ǯ•‡„‡”•ƒŽŽ‘™•–Š‡‘„•‡”˜ƒ–‹‘‘ˆ ˆƒ –•ˆ”‘˜ƒ”‹‘—•’‡”•’‡ –‹˜‡•ƒ†™‹–Š†‹ˆˆ‡”‡–•‡•‹–‹˜‡‡••‹–Š‡†ƒ–ƒƒƒŽ›•‹•ǡ ™Š‹Ž‡–Š‡’”‘„Ž‡‘ˆ•’‡ƒ‹‰Dz†‹ˆˆ‡”‡–Žƒ‰—ƒ‰‡•dzŠƒ•„‡‡•‘Ž˜‡†–Šƒ•–‘–Š‡ 

(56)  –”ƒ‹‹‰ ‘—”•‡ȋ•‡‡ ‹‰—”‡͵ȌǤ   Figuren.3ǦThesustainabilityreportinggroup. .     . . ͳŠ‡‡’‘”–Šƒ•„‡‡‡†‹–‡†—•‹‰–Š‡ 

(57) ȋ Ž‘„ƒŽ‡’‘”–‹‰

(58) ‹–‹ƒ–‹˜‡Ȍ‰—‹†‡Ž‹‡•˜‡”•‹‘ ͶǤŠ‡ˆ‹”•– ”‡’‘”–’”‡’ƒ”‡†Dz‹ƒ ‘”†ƒ ‡dz™‹–Š–Š‡ 

(59)  —‹†‡Ž‹‡•ȋ‘”‡Ȍ™ƒ•–Š‡

(60) –ƒŽ‹ƒ˜‡”•‹‘ʹͲͳͶȀʹͲͳͷǤ ʹ

(61) –‡ŽŽ‡ –—ƒŽ ƒ’‹–ƒŽ‹•‹–‡†‡†ƒ•–Š‡‰‡‡”ƒ–‹‘ƒ†’”‘†— –‹‘‘ˆŠ—ƒ ƒ’‹–ƒŽǡ•–”— –—”ƒŽ ƒ’‹–ƒŽ ȋ‘”‰ƒ‹•ƒ–‹‘ƒŽƒ†–‡ Š‘Ž‘‰‹ ƒŽȌƒ†”‡Žƒ–‹‘ƒŽ ƒ’‹–ƒŽȋƒ”–ÀǦ†‡ƒ•–”‘ǡʹͲͳͶȌǤ. . ͺ.

(62) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(63) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . 4.1.Thereportingprocess . Š‡ •‘ ‹ƒŽ ”‡•’‘•‹„‹Ž‹–› ‘ˆ –Š‡ ‹˜‡”•‹–‹‡• ƒ† –Š‡ —Ž–‹†‹‡•‹‘ƒŽ‹–› ‘ˆ –Š‡ ‘—–’—–”‡“—‹”‡•ƒ ‘•‹†‡”ƒ–‹‘‘–Š‡”‡’‘”–‹‰’”‘ ‡••ǡ•‘–Šƒ––Š‡—•–ƒ‹ƒ„‹Ž‹–› ”‡’‘”– ƒ „‡ „‘–Š ‡ˆˆ‡ –‹˜‡ ƒ† ”‡†‹„Ž‡Ǥ

(64) – Šƒ• „‡‡ ƒˆˆ‹”‡† –Šƒ– –Š‡ ‹˜‡”•‹–› •—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹• ƒŽŽ‡†–‘ƒ ‘—–ˆ‘”ƒ—Ž–‹ˆƒ ‡–‡†ƒ† ‘’Ž‡š”‡ƒŽ‹–›ǡ™Š‹ Š ’”‘†— ‡•‡ˆˆ‡ –•‘•–ƒ‡Š‘Ž†‡”•ǡ„—–‹“—ƒ–‹–‹‡•ƒ†“—ƒŽ‹–‹‡•–Šƒ–ƒ”‡†‹ˆˆ‹ —Ž––‘ ƒ••‡••ǡƒ–Ž‡ƒ•–‹–Š‡•Š‘”–ƒ†‡†‹—–‡”ȋ‹‘Ƭ‡Ž Š‹‘”‹ǡʹͲͳͳȌǤ Š‡ ‹–‘ǯ• •—•–ƒ‹ƒ„‹Ž‹–› ”‡’‘”–‹‰ ’”‘ ‡•• ‹• †‹˜‹†‡† ‹ †‹ˆˆ‡”‡– ’Šƒ•‡•ǣ ƒ–‡”‹ƒŽ‹–›ƒƒŽ›•‹•ǡ•–ƒ‡Š‘Ž†‡”‡‰ƒ‰‡‡–ƒ –‹˜‹–‹‡•ǡ‹–‡”˜‹‡™•ƒ††ƒ–ƒ”‡–”‹‡˜ƒŽǤ

(65) –Š‡ƒ–‡”‹ƒŽ‹–›ƒƒŽ›•‹••–ƒ‡Š‘Ž†‡”•‡‰ƒ‰‡‡–‘‡–•ƒ”‡’—–‹’Žƒ ‡ȋ͵ȌǤ Š‡‡‰ƒ‰‡‡–’”‘ ‡••‹˜‘Ž˜‡•†‹ˆˆ‡”‡– ƒ–‡‰‘”‹‡•‘ˆ•–ƒ‡Š‘Ž†‡”•‘˜‡”†‹ˆˆ‡”‡– ‹••—‡•ǡ —•‹‰ †‹ˆˆ‡”‡– ‡‰ƒ‰‡‡– ’‘Ž‹ ‹‡• ȋ•— Š ƒ• ‹–‡”ƒŽ ƒ† ‡š–‡”ƒŽ ‡˜‹”‘‡–ƒŽ ‡š’‡”–•ǡ •–—†‡–•ǡ ‰”‡‡ ’—„Ž‹  ’”‘ —”‡‡– ”‡•’‘•‹„Ž‡ǡ †‹•ƒ„‹Ž‹–› ƒƒ‰‡”ǡ‹•–‹–—–‹‘ƒŽ•–ƒ‡Š‘Ž†‡”ˆ”‘–Š‡”‡‰‹‘ƒ†–Š‡ ‹–›ǡ ‘’ƒ‹‡•ǡ†‡ƒ•‘ˆ †‡’ƒ”–‡–•ȌǤŠ‡‹†‡–‹ˆ‹ ƒ–‹‘‘ˆ‹†‹ ƒ–‘”•ƒ†–Š‡ ‘–‡–‘ˆ–Š‡”‡’‘”–‹•”‡ƒŽ‹•‡† ƒ ‘”†‹‰ –‘ –Š‡ ƒ–‡”‹ƒŽ‹–› ƒ–”‹š ƒ† 

(66)  ‰—‹†‡Ž‹‡•Ǥ ††‹–‹‘ƒŽ ‹†‹ ƒ–‘”• ƒ”‡ ”‡ ‘‰‹•‡†‹‘”†‡”–‘’”‘†— ‡ƒ‘”‡–”ƒ•’ƒ”‡–‹ˆ‘”ƒ–‹˜‡•‘—” ‡Ǥ Š‡ƒ–‡”‹ƒŽ‹–›ƒ–”‹š‹•‡Žƒ„‘”ƒ–‡†ˆ‘ŽŽ‘™‹‰–Š‡’”‘ ‡••‡•–ƒ„Ž‹•Š‡†„› 

(67) ‘ –Š‡„ƒ•‹•‘ˆˆ‘—”•–‡’•ǣ‹†‡–‹ˆ‹ ƒ–‹‘ǡ’”‹‘”‹–‹œƒ–‹‘ǡ˜ƒŽ‹†ƒ–‹‘ƒ†”‡˜‹‡™ȋ•‡‡ ‹‰—”‡ ͶȌǤŠ‡‘—– ‘‡•‘ˆ–Š‡’”‘ ‡••‘ˆ•–ƒ‡Š‘Ž†‡”‡‰ƒ‰‡‡–‘ˆ‹‘Šƒ•„‡‡—•‡† ƒ••‘—” ‡‘ˆ‹ˆ‘”ƒ–‹‘ˆ‘”–Š‡‡Žƒ„‘”ƒ–‹‘‘ˆ–Š‡ƒ–”‹šǤ. . Figuren.4ǦTheUniTo’smaterialitymatrix. . . ‡‡†„ƒ ƒ –‹˜‹–‹‡•ƒ”‡†‹•’Žƒ ‡†ƒ•‡••‡–‹ƒŽ’ƒ”–‘ˆ–Š‡”‡˜‹•‹‘‘ˆ–Š‡ƒ–‡”‹ƒŽ‹–› ƒƒŽ›•‹•ˆ‘”ˆ‘ŽŽ‘™‹‰‡†‹–‹‘•Ǥ.  ͵ͳͺƒ•ˆ‘”–Š‡‡†‹–‹‘ʹͲͳͶȀʹͲͳͷ. . ͻ.

(68) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(69) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . Š‡ ‘‹–‡–‘ˆƒ‡Ž‹‰Š–‡‡†’‡”•‘‹‹‘Šƒ•„‡‡”‡’”‡•‡–‡†ˆ‹”•–Ž› „› –Š‡ ‡ƒǡ ƒŽ‘‰ ™‹–Š ƒ ’‘‘Ž ‘ˆ ’”‘ˆ‡••‘”• ƒ† ”‡•‡ƒ” Š‡”• —””‡–Ž› †‡„ƒ–‹‰ •—•–ƒ‹ƒ„‹Ž‹–›–‘’‹ •‹–‘–Š‡‹”•—„Œ‡ –•‹”‡•’‡ –‹˜‡ˆ‹‡Ž†•‘ˆ•–—†›Ǥ Š‡”‡ ‘‰‹–‹‘‘ˆ•‡˜‡”ƒŽ•‹’Ž‹‡••‡˜‡”ƒŽ ŠƒŽŽ‡‰‡•ǣ–Š‡‹’Ž‡‡–ƒ–‹‘‘ˆ ’—”’‘•‡•ƒ•‡–Š‹ ƒŽ‡ˆˆ‘”–•‹••‡•‡Ž‡••‹ˆƒ––Š‡‘”‰ƒ‹•ƒ–‹‘ƒŽŽ‡˜‡Ž–Š‡•‡’—”’‘•‡• ƒ”‡‘––”ƒ•Žƒ–‡†‹‘„Œ‡ –‹˜‡•ƒ†ƒ –‹‘•Ǥ•’‡ ‹ƒŽŽ›‹‹•–‹–—–‹‘•— Š’—„Ž‹  

(70) •ǡ ƒ†‹‹•–”ƒ–‹˜‡ •–ƒˆˆ ”— †ƒ›Ǧ„›Ǧ†ƒ› ”‘—–‹‡ ˆ‘ŽŽ‘™‹‰ ’”‡ ‹•‡ ’”‘ ‡••‡• ƒ† ’”‘ ‡†—”‡•Ǥ ‘ „‡ ‡ˆˆ‹ ‹‡– ‹ ƒ Š‹‡˜‹‰ ’”‘’‘•‡† •ǡ ƒ ‹•–‹–—–‹‘ •Š‘—Ž† –”ƒ•Žƒ–‡–Š‡‹–‘‘”†‹ƒ”›–ƒ••ƒ†ˆ‘•–‡”–Š‡ ‘‹–‡–‘ˆ–Š‡•–ƒˆˆ„‡ˆ‘”‡ƒŽŽǤ ˆ–‡”–Š‹•ǡ–Š‡‡š– ŠƒŽŽ‡‰‡•Š‘—Ž†„‡Š‘™–‘ƒƒ‰‡ƒ† ‘–”‘Ž–Š‡ƒ Š‹‡˜‡‡– ‘ˆ ”‡•—Ž–•Ǥ ‘™‡˜‡” –Š‹• ƒ „‡ •‘Ž˜‡† ‹’Ž‡‡–‹‰ ƒƒ‰‡‡– ƒ ‘—–‹‰ –‡ Š‹“—‡•ƒŽ”‡ƒ†›‹’Žƒ ‡ǡˆ‘”‹•–ƒ ‡ˆ‘”‘‹–‘”‹‰–Š‡—‹˜‡”•‹–›†”‘’Ǧ‘—–”ƒ–‡ ‘”‹Ǧ–‹‡‰”ƒ†—ƒ–‹‘”ƒ–‡Ǥ

(71) ƒ††‹–‹‘ǡ–Š‹••–‡’‹’Ž‹‡•ƒŽ•‘ƒŠ‹‰ŠŽ‡˜‡Ž‘ˆ ‘Š‡”‡ ‡ „‡–™‡‡ •—•–ƒ‹ƒ„‹Ž‹–› ”‡’‘”–‹‰ ƒ† ‘–Š‡” ‹–‡”ƒŽ ƒ† ‡š–‡”ƒŽ †‘ —‡–• ’”‘†— ‡†„›–Š‡—‹˜‡”•‹–›‹‘”†‡”–‘ˆ—Žˆ‹Žƒ†ƒ–‘”›‹‹•–‡”‹ƒŽ”‡‰—Žƒ–‹‘•Ǥ Š‡ ™‘”‹‰ ‰”‘—’ Šƒ• ‹˜‘Ž˜‡† ‰‘˜‡”ƒ ‡ ‡„‡”•ǡ ƒ ƒ†‡‹  ƒ† ‘–Ǧ ƒ ƒ†‡‹ •–ƒˆˆƒ†‹–Šƒ•”‡’”‡•‡–‡†ǣƒ‡ƒ•‹‡”ƒ ‡••–‘‹–‡”ƒŽ†ƒ–ƒ‹‹‰•‘—” ‡• ƒ† ‹–‡”ƒŽ †‘ —‡–• ƒƒŽ›•‹• ȋ ‘†‡•ǡ „‘ƒ”† ‘ˆ †‹”‡ –‘”ǯ• †‡ ‹•‹‘•ǡ ‘ˆˆ‹ ‹ƒŽ •–ƒ–‡‡–• ƒ† †‡ Žƒ”ƒ–‹‘•ȌǢ ƒ ‡•• –‘ — ‘†‹ˆ‹‡† ‘™Ž‡†‰‡ ‘ˆ ’”‘ ‡••‡• ƒ† ’”‘ ‡†—”‡•‹‘”†‡”–‘”‡–”‹‡˜‡†ƒ–ƒ‡ˆˆ‡ –‹˜‡Ž›Ǥ‘•‹†‡”‹‰‘”‡–ŠƒͶǡͲͲͲ’‡‘’Ž‡ ™‘”‹‰‹‹‘ǡ–Š‡†‹ˆˆ‹ —Ž–‹‡•–Šƒ–‹‰Š–ƒ”‹•‡‹ ‘–ƒ –‹‰–Š‡”‹‰Š–’‡”•‘ˆ‘” –Š‡”‹‰Š–†ƒ–ƒ™‡”‡‘˜‡”’ƒ••‡†Šƒ˜‹‰‹–Š‡™‘”‹‰‰”‘—’‡„‡”•‘ˆ–Š‡•–ƒˆˆǤ ‘–”ƒ”›ǡ –Š‡ ”‘Ž‡ ‘ˆ • ‹‡–‹ˆ‹  ‡„‡”• ‹ –Š‡ ™‘”‹‰ ‰”‘—’ ‹• –‘ ˜‡”‹ˆ› –Š‡ ‘””‡ –‡•• ‘ˆ †ƒ–ƒ ’”‘ ‡••‹‰ ƒ† ‡–Š‘†‘Ž‘‰‹‡•ǡ ’Žƒ›‹‰ ‹•–‹–—–‹‘ƒŽ ”‘Ž‡ ‹ ‡‰ƒ‰‹‰ •–ƒ‡Š‘Ž†‡”• ƒ† Žƒ‹‹‰ ‹’‘”–ƒ ‡ ƒ– –Š‡ ‰‘˜‡”ƒ ‡ Ž‡˜‡ŽǤ ‘– –‘ „‡ ‘‹––‡†‹•–Š‡”‘Ž‡‘ˆ’”ƒ –‹–‹‘‡”•‘ˆˆ—†ƒ‡–ƒŽ‹’‘”–ƒ ‡‹„”‹‰‹‰–‘‰‡–Š‡” –Š‡’‡”•’‡ –‹˜‡‘ˆ™Šƒ– —””‡–Ž›Šƒ’’‡‹‰‹–Š‡ƒ”‡–ƒ†–Š‡‹–‡”ƒŽ’”‘ ‡•• ‘ˆ ”‡’‘”–‹‰Ǥ Š‡ ‘”‰ƒ‹•ƒ–‹‘ƒŽ •‡––Ž‡‡– ‘ˆ ƒ–‡”‹ƒŽ‹–› ƒƒŽ›•‹• ƒ† •–ƒ‡Š‘Ž†‡” ‡‰ƒ‰‡‡–’”‘ ‡••Žƒ•–•‘–Š•‘ˆ™‘”Ǥ Š‡ 

(72) ˆ”ƒ‡™‘”‹•ƒ””ƒ‰‡†™‹–Š‹–‡ŽŽ‡ –—ƒŽ ƒ’‹–ƒŽ‹†‹ ƒ–‘”•‹‘”†‡”–‘ˆ—Žˆ‹Ž ‹ˆ‘”ƒ–‹‘ ‡‡†• ”‡Žƒ–‡† –‘ ‘™Ž‡†‰‡ ’”‘†— –‹‘ ƒ† ƒ††‹–‹‘ƒŽ ‡˜‹”‘‡–ƒŽ 

(73) •†‡”‹˜‹‰ˆ”‘ ”‡‡‡–”‹ • Š‡ Ž‹•–™‡ƒ†Š‡”‡Ǥ Š‡‹ˆ‘”ƒ–‹‘”‡–”‹‡˜ƒŽ‹˜‘Ž˜‡•‘”‡–ŠƒͷͲ’‡‘’Ž‡ˆ”‘ƒ ƒ†‡‹ ƒ†‘–Ǧ ƒ ƒ†‡‹ •–ƒˆˆǤŽŽ–Š‡“—ƒ–‹–ƒ–‹˜‡†ƒ–ƒ ‘ŽŽ‡ –‡†ƒ†‡Žƒ„‘”ƒ–‡ˆ”‘”ƒ™†ƒ–ƒ„ƒ•‡• ‡‡†‡† — Š ‡ˆˆ‘”–• ƒ† ƒ •–”‘‰ ”‡˜‹‡™ ’”‘ ‡•• ‹’Ž‹ ƒ–‡• –Š‡ •‡Ž‡ –‹‘ ‘ˆ ‘Ž› –”—•–ƒ„Ž‡‹ˆ‘”ƒ–‹‘„ƒ•‡†‘•Šƒ”‡††ƒ–ƒ‹‘”†‡”–‘•—’’‘”––Š‡ ‘—‹ ƒ–‹˜‡ ’—”’‘•‡‘ˆ–Š‡†‘ —‡––Šƒ–ƒŽŽ‘™•’‡‘’Ž‡•’‡ƒ‹‰ Ž‡ƒ”Ž›ƒ†–”ƒ•Žƒ–‹‰ ‘’Ž‡š ƒ†‹‹•–”ƒ–‹˜‡’”‘ ‡••‹‡ƒ•›Ǧ–‘Ǧ—†‡”•–ƒ† ‘–‡–•Ǥ Š‡”‡’‘”–‹•’”‡•‡–‡†–‘–Š‡’—„Ž‹ †—”‹‰–Š‡‘’‡‹‰ƒ ƒ†‡‹ ›‡ƒ” ‡”‡‘› ‹ƒ™ƒ›–‘ ‘ŽŽ‡ –ƒ™‹†‡ƒ––‡–‹‘ˆ”‘‡†‹ƒƒ†•–ƒ‡Š‘Ž†‡”•ƒ•ƒ™Š‘Ž‡Ǥ‡‘ˆ –Š‡ƒƒ‰‡”‹ƒŽ‹’Ž‹ ƒ–‹‘‹•”‡’”‡•‡–‡†„›–Š‡ ‘•–Ǧ‘’’‘”–—‹–›‘ˆŠƒ˜‹‰ƒ•‘ ‹ƒŽ ƒ—†‹–‘”ƒ–Š‹”†Ǧ’ƒ”–›ƒ••—”ƒ ‡‘ˆ–Š‡”‡’‘”–Ǥ.   . . . ͳͲ.

(74) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(75) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . 4.2.Thesustainabilityasreported .

(76) ‹–•ƒ—ƒŽ—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹‘ƒ ‘—–•–Š‡’”‘‰”‡••ƒ†’‡”ˆ‘”ƒ ‡• ‹–‡”•‘ˆ ‡ ‘‘‹ ǡ•‘ ‹ƒŽƒ†‡˜‹”‘‡–ƒŽ•—•–ƒ‹ƒ„‹Ž‹–›Ǥˆ–‡” ͵›‡ƒ”•‘ˆ 

(77)  —•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–•‹–‹•’‘••‹„Ž‡–‘ ‘’ƒ”‡”‡•—Ž–•ƒ†–”‡†•Ǥ ”‘ –Š‡ ’‡”•’‡ –‹˜‡ ‘ˆ ‡ ‘‘‹  •—•–ƒ‹ƒ„‹Ž‹–›ǡ –Š‡”‡ Šƒ• „‡‡ ƒ ”‹•‡ —†‡” ˜ƒ”‹‘—•‹†‹ ƒ–‘”•ǡ‰”‡ƒ–‡”–”ƒ•’ƒ”‡ ›ƒ†Š‹‰Š˜ƒŽ—‡‰‡‡”ƒ–‡†ˆ‘”–Š‡–‡””‹–‘”›Ǥ ”‘ –Š‡ ’‡”•’‡ –‹˜‡ ‘ˆ •‘ ‹ƒŽ •—•–ƒ‹ƒ„‹Ž‹–›ǡ –Š‡ ƒ‹ ’”‘„Ž‡ ‹• –Š‡ •–ƒˆˆ –—”‘˜‡”ȋƒ”‘—†͸ͳΨȌǡ†‡’‡†‹‰‘–Š‡ƒ–‹‘ƒŽ‡š’‡†‹–—”‡’‘Ž‹ ›ǡ•‘–Š‡ƒ˜‡”ƒ‰‡ ƒ‰‡‘ˆ•–ƒˆˆȋ‡•’‡ ‹ƒŽŽ›ˆƒ —Ž–›Ȍ”‡ƒ‹•Š‹‰ŠǤ‘˜‡”•‡Ž›ǡ‘–Š‡”‹–‡”˜‡–‹‘•ǡ™Š‹ Š ˆƒŽŽ ‹–‘ –Š‡ ƒ—–‘‘› ‘ˆ –Š‡ ‹˜‡”•‹–›ǡ •Š‘™ ’‘•‹–‹˜‡ ”‡•—Ž–•ǣ ‹˜‡•–‡– ‹ •–ƒˆˆ –”ƒ‹‹‰ ‘ Š‡ƒŽ–Šǡ •ƒˆ‡–›ǡ ™‡ŽŽǦ„‡‹‰ǡ ƒ† ‘—‹ ƒ–‹‘Ǣ „—•‹‡•• ™‡Žˆƒ”‡ ‹‹–‹ƒ–‹˜‡• ƒ† ‡“—ƒŽ ‘’’‘”–—‹–‹‡•ǡ †‹•ƒ„‹Ž‹–› •‡”˜‹ ‡•ǡ ƒ† ’”‘ˆ‡••‹‘ƒŽ ‡–Š‹ •Ǥ Š‡ ‹˜‡”•‹–› Šƒ• ƒŽ•‘ •–”‡‰–Š‡‡† •–—†‡– •‡”˜‹ ‡•ǡ ‡•’‡ ‹ƒŽŽ› ‡–”ƒ ‡ ‘—•‡ŽŽ‹‰ ƒ† Œ‘„ ’Žƒ ‡‡–Ǥ

(78)  ‘–”ƒ•– –‘ –Š‡ ’”‡˜ƒ‹Ž‹‰ ‹–‡”ƒ–‹‘ƒŽ –”‡†ǡ ‹‘ ‹• ‹’Ž‡‡–‹‰ƒ’‘Ž‹ ›‘ˆ”‡†— –‹‘‘ˆ•–—†‡– ‘–”‹„—–‹‘•ƒ†Ž‹‹–‡†‡”‘Ž‡– †‡‰”‡‡’”‘‰”ƒ•ˆ‘”‰”‡ƒ–‡”•‘ ‹ƒŽ‹ Ž—•‹‘ǤŠ‡‹˜‡”•‹–› ‘„‹‡•–Š‡•‡ƒ –‹‘• ™‹–Š•‘‡’‘Ž‹ ‹‡•ƒ‹‡†ƒ–”‡†— ‹‰ƒ„ƒ†‘‡–ǡ•—’’‘”–‹‰•–—†‡–•‘˜‡”–Š‡‹” ƒ ƒ†‡‹  ’ƒ–Šǡ ‹ ”‡ƒ•‹‰ –‡ƒ Š‹‰ ‘ˆˆ‡” ‹ ƒ ˆ‘”‡‹‰ Žƒ‰—ƒ‰‡ǡ ˆ‘•–‡”‹‰ •–—†‡–•ǯ ‹–‡”ƒ–‹‘ƒŽ ‘„‹Ž‹–›ǡ ’ƒ›‹‰ ƒ––‡–‹‘ ƒŽ•‘ ‹ –Š‹• ˆ‹‡Ž† –‘ –Š‡ ™‡ƒ •‡‰‡–• ‘ˆ •–—†‡–•ǡ–”ƒ†‹–‹‘ƒŽŽ›‡š Ž—†‡†ˆ”‘‹–‡”ƒ–‹‘ƒŽ‡š Šƒ‰‡•ǤŽŽ–Š‡•‡ƒ•’‡ –•ƒ”‡ Œ‘‹–™‹–Š–Š‡‡ˆˆ‘”––‘‡“—‹’•–—†‡–•™‹–Š„‡––‡”•’ƒ ‡•–‘‡Œ‘›–‡ƒ Š‹‰ǡ•–—†›‹‰ǡ ‡š’‡”‹‡–‹‰ƒ†”‡•‡ƒ” ŠǤ Š‡”‡ˆ‘”‡ǡ–Š‡—„‡”‘ˆ•–—†‡–•ǡ–Š‡ƒ„‹Ž‹–›–‘ƒ––”ƒ –•–—†‡–•ˆ”‘–Š‡”‡•–‘ˆ

(79) –ƒŽ› ƒ† –Š‡ ‹–‡”ƒ–‹‘ƒŽ‹•ƒ–‹‘ ƒ”‡ ‰”‘™‹‰Ǥ  ‘”†‹‰ –‘ ŽƒŽƒ—”‡ƒ Ȃ

(80)  ȋʹͲͳͶȌǡ –Š‡ ‡’Ž‘›‡– Ž‡˜‡Ž• ‘ˆ ‰”ƒ†—ƒ–‡• ‹ ‹‘ ‘‡ ›‡ƒ” ƒˆ–‡” ‰”ƒ†—ƒ–‹‘ ȋƒ”‘—†͸͵ǡͷΨȌƒ”‡Š‹‰Š‡”–Šƒ–Š‡ƒ–‹‘ƒŽƒ˜‡”ƒ‰‡ȋͷʹǡ͵ΨȌǤ ‹ƒŽŽ›ǡŠƒŽˆ‘ˆ–Š‡ ‹–›ǯ• ‡†‹ ƒŽ Š‡ƒŽ–Š ƒ”‡ ‹• –Š‡ ‹˜‡”•‹–›ǯ• ”‡•’‘•‹„‹Ž‹–› ƒ† Šƒ• ƒ› ‡š ‡ŽŽ‡ ‡ ˆ‡ƒ–—”‡•Ǥ ”‘–Š‡’‡”•’‡ –‹˜‡‘ˆ‡˜‹”‘‡–ƒŽ•—•–ƒ‹ƒ„‹Ž‹–›ǡ–Š‡‹˜‡”•‹–›Šƒ•‹’”‘˜‡† ƒ›’‡”ˆ‘”ƒ ‡‹†‹ ƒ–‘”•–Š”‘—‰Š‹‘ Ǥ.   4.3.Thesocialvaluecreated(andmonetized) . Š‡”‡ ‹• ‹ ”‡ƒ•‹‰ †‡ƒ† ‹ •‘ ‹‡–› ˆ‘” –Š‡ •‘ ‹ƒŽ ‹’ƒ – ‰‡‡”ƒ–‡† „› ‘”‰ƒ‹œƒ–‹‘• –‘ „‡ ‡ƒ•—”‡†Ǥ ‘‡–‹œ‹‰ ‹– ƒ† ‹–‡‰”ƒ–‹‰ ‹– ™‹–Š ‡ ‘‘‹ Ȁˆ‹ƒ ‹ƒŽ‹ˆ‘”ƒ–‹‘•‘ƒ•–‘‘’–‹‹œ‡–Š‡•—•–ƒ‹ƒ„‹Ž‹–›‘ˆ‘”‰ƒ‹œƒ–‹‘• –Š‡•‡Ž˜‡• ƒ† ‘ˆ –Š‡ •‘ ‹‘‡ ‘‘‹  •›•–‡ ‹ ™Š‹ Š –Š‡› ‘’‡”ƒ–‡ ‹• ƒ ƒŒ‘” ŠƒŽŽ‡‰‡ ȋ‡–‘Žƒœƒ ‡– Žǡ ʹͲͳͷȌǤ

(81)  –Š‹• ‘–‡š–ǡ ‹‘ Šƒ• ƒŽ —Žƒ–‡† –Š‡ ˜ƒŽ—‡ ‰‡‡”ƒ–‡† ˆ‘” –Š‡ –‡””‹–‘”›ǣ ‹– ‹• ƒ„‘—– ʹǤͷ ‡—”‘• ˆ‘” ‡ƒ Š ‡—”‘ ”‡ ‡‹˜‡† ˆ”‘ –Š‡ ‹‹•–”›‘ˆ–Š‡‹˜‡”•‹–›„›‹ȋ•‡‡ ‹‰—”‡ͷȌǤ Š‹•‹†‡š‹• ƒŽ —Žƒ–‡†—•‹‰–Š‡Dz‘ ‹ƒŽ”‡–—”‘‹˜‡•–‡–dzȋ

(82) Ȍƒ’’”‘ƒ ŠǤ 

(83)  ‹• ƒ –‡” —•‡† „› ˆ‘—†ƒ–‹‘•ǡ ’”‹˜ƒ–‡ ‹˜‡•–‘”• ƒ† ’Š‹Žƒ–Š”‘’‹•–•ǡ. . ͳͳ.

(84) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(85) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . ‰‘˜‡”‡– ƒ‰‡ ‹‡•ǡ ƒ ƒ†‡‹ •ǡ ’”‹˜ƒ–‡ •‘ ‹ƒŽ •‡”˜‹ ‡ ƒ‰‡ ‹‡• ƒ† ‘–Š‡” ‘Ǧ ’”‘ˆ‹–• ™‘”‹‰ –‘ Š‡Ž’ –Š‡‹” ‘—‹–‹‡•Ǥ

(86) – ‹• ƒ ’‡”ˆ‘”ƒ ‡ ‡ƒ•—”‡‡– –‘‘Ž ™Š‹ Š‹•†‡•‹‰‡†–‘—†‡”•–ƒ†ǡƒƒ‰‡ƒ†”‡’‘”–‘–Š‡•‘ ‹ƒŽǡ‡˜‹”‘‡–ƒŽƒ† ‡ ‘‘‹ ˜ƒŽ—‡ ”‡ƒ–‡†„›ƒ‘”‰ƒ‹œƒ–‹‘ȋ ƒ‹”ǡʹͲͲͲǢ‹ŽŽƒ”Ƭ ƒŽŽǡʹͲͳ͵Ǣ”Ž‡˜‡– ŽʹͲͳ͵Ǣ”˜‹†•‘‡–ŽǡʹͲͳͷȌǤ  Figuren.5ǦGDPgeneratedbyUniToinproportiontopublicfundsreceived. . . . . Figuren.6ǦDirecteconomicvaluedistributedtorelevantstakeholders. .  –ƒ”–‹‰ˆ”‘–Š‡ƒ••—’–‹‘–Šƒ–ƒ›”‡•—Ž–•‘ˆ•‘ ‹ƒŽ‹••‹‘Ǧ†”‹˜‡ƒ –‹˜‹–‹‡• ƒ”‡ „‡›‘† ‡ƒ•—”‡‡–ǡ ›‡– Ž‡ƒ”Ž› ƒ”‡ ‘ˆ ˜ƒŽ—‡ ƒ† ™‘”–Š ƒˆˆ‹”‹‰ǡ ‹‘ ‡ƒ•—”‡• –Š‡ •‘ ‹‘Ǧ‡ ‘‘‹  ˜ƒŽ—‡ —•‹‰ ‡ ‘‘‹  ˜ƒŽ—‡ ‡ƒ•—”‡‡– –‘‘Ž•ǣ –Š‡ ƒ‹‹•–‘“—ƒ–‹ˆ›ƒ†‘‡–‹œ‡–Š‡‡Ž‡‡–•‘ˆ–Š‡‹˜‡”•‹–›ƒ –‹˜‹–›ǯ••‘ ‹ƒŽ˜ƒŽ—‡ ƒ ‘”†‹‰–‘‡–‘Žƒœƒǯ•‘‡–‹œƒ–‹‘‘ˆ•‘ ‹ƒŽ˜ƒŽ—‡ƒ’’”‘ƒ Šȋ‡–‘Žƒœƒ‡–ŽǡʹͲͳͷȌ ȋ Ͷ ȌǤ Š‡ ‘”‰ƒ‹œƒ–‹‘ ”‡ƒ–‡• •‘ ‹‘Ǧ‡ ‘‘‹  ˜ƒŽ—‡ „› ƒ‹‰ —•‡ ‘ˆ ”‡•‘—” ‡•ǡ.  Ͷ

(87) ‘”†‡”–‘‡•–‹ƒ–‡–Š‡‹†‹”‡ –‡ ‘‘‹ ‹’ƒ –‰‡‡”ƒ–‡†„›–Š‡•‘Ž‡’”‡•‡ ‡‘ˆ‹‘‘Ž‘ ƒŽ. ‡˜‹”‘‡–ǡƒ•–—†› ‘†— –‡†‹ʹͲͲ͵ȋƒ†’‡”‹‘†‹ ƒŽŽ›—’†ƒ–‡†Ȍ„›–Š‡‡‰‹‘ƒŽ„•‡”˜ƒ–‘”›‘ˆ–Š‡ ‹˜‡”•‹–›‡‰‹‘ƒŽƒ†‰‡ ›ˆ‘”–Š‡‹‰Š––‘†— ƒ–‹‘Šƒ•„‡‡—•‡†ƒ•ƒ•‘—” ‡‘ˆ‹ˆ‘”ƒ–‹‘Ǥ

(88)  –Š‹••–—†›ǡ–Š‡ƒ˜‡”ƒ‰‡Ž‹˜‹‰ƒŽŽ‘™ƒ ‡ƒ—ƒŽ ‘•–‘ˆƒ•–—†‡–Šƒ•„‡‡ƒ ‘—–‡†‹ Ž—†‹‰ǣ• Š‘‘Ž. . ͳʹ.

(89) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(90) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . ‹’—–•ǡ‘”’”‘ ‡••‡•ǡ„›‹ ”‡ƒ•‹‰–Š‡˜ƒŽ—‡‘ˆ–Š‡•‡‹’—–•ǡƒ†–Š‡„›”‡˜‡—‡•ˆ‘” –Š‡ ‘—‹–›ȋ•‡‡ ‹‰—”‡•͸Ǧ͹ȌǤ  Figuren.7ǦIndirecteconomicvaluegeneratedforthecommunity. .  5.Conclusions . . Š‹•’ƒ’‡”†‡• ”‹„‡•Š‘™‹‘Šƒ•”‡ ‘‰‹œ‡†‹–••‘ ‹ƒŽ”‡•’‘•‹„‹Ž‹–›–”‘—‰Š–Š‡ ƒ†‘’–‹‘ ‘ˆ –Š‡ ”‰ƒ‹œƒ–‹‘ƒŽ Šƒ‰‡ ƒƒ‰‡‡– ˆ‘” —•–ƒ‹ƒ„‹Ž‹–› ȋȌ ƒ† –”‘—‰ŠƒŽ–‡”ƒ–‹˜‡ˆ‘”‘ˆ•–ƒ†ǦƒŽ‘‡•—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹‰Ǥ

(91) Š‹‰Š‡”‡†— ƒ–‹‘‹•–‹–—–‹‘•’”‘ƒ –‹˜‡’”‘ ‡••‡•‹•—•–ƒ‹ƒ„‹Ž‹–›ƒ”‡•–‹ŽŽ‹‹–• ‡ƒ”Ž›•–ƒ‰‡•ȋ‡—Ž‡ƒ•‡–ƒŽǡʹͲͳͷǡ‘œƒ‘‡–ŽǤǡʹͲͳͶǢŽ‘•‘ǦŽ‡‹†ƒ‡–ƒŽǤǡʹͲͳͷȌǤ

(92) –Šƒ•„‡‡‘„•‡”˜‡†–Šƒ––Š‡”‡ƒ”‡ƒ”‡Žƒ–‹˜‡Ž›•ƒŽŽ ‘Š‘”–‘ˆ‹•–‹–—–‹‘•–Šƒ–ƒ”‡ •‡‡‹‰ –‘ ’—– •—•–ƒ‹ƒ„Ž‡ †‡˜‡Ž‘’‡– ƒ– –Š‡ Š‡ƒ”– ‘ˆ –Š‡‹” –‡ƒ Š‹‰ǡ ”‡•‡ƒ” Šǡ ‘™Ž‡†‰‡ ‡š Šƒ‰‡ ƒ† ‘’‡”ƒ–‹‘• ȋ ‘†‡ƒ ‡– Žǡ ʹͲͳͶȌ ƒ• ™‡ŽŽ ƒ• ƒŽ–Š‘—‰Š ’Žƒ›‹‰ ƒ Ž‡ƒ†‹‰ ”‘Ž‡ ‹ ’”‘‘–‹‰ •—•–ƒ‹ƒ„Ž‡ †‡˜‡Ž‘’‡– ‘˜‡‡–•ǡ —‹˜‡”•‹–‹‡••–”‘‰Ž›Žƒ‰„‡Š‹†‘•—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹‰†—‡–‘‹••‹‰”‡’‘”–‹‰ ‰—‹†‡Ž‹‡•ȋ‘’ƒ––ƒƒ† ƒ‡• Š‡ǡʹͲͳͶȌǤ ‹˜‡”•‹–‹‡•ƒ”‡ƒ‹‰‡ˆˆ‘”–•ǡ‹‘”‡‘”Ž‡••‹–‡•‹–›ǡ–‘™ƒ”†•—•–ƒ‹ƒ„‹Ž‹–›ǡ„—– –Š‡•‡‹‹–‹ƒ–‹˜‡•ƒ”‡”‡’‘”–‡†‹ˆ”ƒ‰‡–‡†™ƒ›••— Šƒ•‘™‡„•‹–‡•ǡ‹†‹ˆˆ‡”‡– ”‡’‘”–• ‘” ‹ —‹˜‡”•‹–› „”‘ Š—”‡• –Š‡”‡ˆ‘”‡ǡ —‹˜‡”•‹–‹‡• ƒ› „‡ ˆƒ‹Ž‹‰ –‘ ‡š’Ž‘‹– ‘’’‘”–—‹–‹‡• –‘ ‹’”‘˜‡ –Š‡‹” ’‘•‹–‹‘‹‰ ‘’ƒ”‡† ™‹–Š ‘’‡–‹–‘”• ȋŽ‘•‘Ǧ Ž‡‹†ƒ‡–ŽǡʹͲͳͷȌǤ ––Š‡

(93) –ƒŽ‹ƒŽ‡˜‡Ž‹–Šƒ•„‡‡•–ƒ–‡†–Šƒ–—‹˜‡”•‹–‹‡•Šƒ˜‡’ƒ‹†Ž‹––Ž‡ƒ––‡–‹‘‘ –Š‡ ”‡’‘”–‹‰ ’”‘ ‡••ǡ ™Š‹ Š ‹• ‘ˆ–‡ Šƒ”†Ž› †‹• Ž‘•‡† ƒ– ƒŽŽǡ ƒ† ‘Ž› ‘ ƒ•‹‘ƒŽŽ› ’”‡•‡–•ƒŠ‹‰ŠŽ‡˜‡Ž‘ˆ•–ƒ‡Š‘Ž†‡”‡‰ƒ‰‡‡–ƒ†ƒ•–”— –—”‡†ƒ’’”‘ƒ Šȋ‹„‘‹‡–.  ‡“—‹’‡–ǡ •—•–‡ƒ ‡ ‘•–• ȋͷͲΨ ˆ‘” Ž‘ ƒŽ ƒ”‡ƒ •–—†‡–•Ȍǡ ƒ ‘‘†ƒ–‹‘ ƒ† –”ƒ•’‘”–ƒ–‹‘ǡ ƒ† ‘‘†‹–‹‡•ǤŽŽ–Š‡’”‹ ‡•ƒ”‡—’†ƒ–‡†ƒ ‘”†‹‰–‘–Š‡ ‘•—‡”’”‹ ‡‹†‡šǤ. . ͳ͵.

(94) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(95) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . ƒŽʹͲͳ͵Ǣ‘‰‰‹‡–ŽǡʹͲͳͷǢ ‹ƒ”‡ŽŽ‹‡ƒ‹ǡʹͲͳ͸ȌǤ‘‡‘ˆ–Š‡”‡ƒ•‘•ˆ‘”–Š‹•‹ Ž—†‡ –Š‡ Ž‘™ —„‡” ‘ˆ 

(96) • ’—„Ž‹•Š‹‰ •—•–ƒ‹ƒ„‹Ž‹–› ”‡’‘”–•ǡ –Š‡ Ž‘™ “—ƒŽ‹–› ‘ˆ –Š‡ ”‡’‘”–•ǡƒ†–Š‡Žƒ ‘ˆ ‘•‡ —–‹˜‡”‡’‘”–‹‰Ǥ ‘”‡‘˜‡”ǡ”‡•‡ƒ” Š‡”•Š‹‰ŠŽ‹‰Š––Šƒ––Š‡’”ƒ –‹ ‡‘ˆ•—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹‰‹–Š‡ —‹˜‡”•‹–› ‘–‡š–‹•‘–™‹†‡•’”‡ƒ†ƒ†–Š‡•—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–•‹••—‡†ƒ”‡ƒ‹Ž› ’‹˜‘–ƒŽ ˜‡”•‹‘• ȋ ”‡› ‡– ŽǤǡ ʹͲͳͲȌǤ – –Š‡ •ƒ‡ –‹‡ǡ ‹– ™ƒ• ˆ‘—† ƒ Žƒ  ‘ˆ “—ƒ–‹–ƒ–‹˜‡ ‹ˆ‘”ƒ–‹‘ ƒ† Ž‹––Ž‡ ƒ––‡–‹‘ ‘ –Š‡ †‹• Ž‘•—”‡ ‘ˆ ‡˜‹”‘‡–ƒŽ ƒ•’‡ –•ȋƒ••‘‡ƒ†ƒ ƒ”‡ŽŽƒǡʹͲͲͻȌǤ ‹‘•‡‡•–‘‘˜‡” ‘‡–Š‡•‡Ž‹‹–•‘ˆ•—•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†”‡’‘”–‹‰ ’”‘ ‡••‡•Ǥ

(97) ’ƒ”–‹ —Žƒ”ǡ–Š‡’”ƒ –‹ ‡‘ˆ’”‡’ƒ”‹‰ƒ—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹•ƒ‹‡†ƒ– ‡Šƒ ‹‰ –Š‡ –”ƒ†‹–‹‘ƒŽ ˆ‘”• ‘ˆ ˆ‹ƒ ‹ƒŽ ”‡’‘”–‹‰ǡ „› ’”‘˜‹†‹‰ ’”‘ƒ –‹˜‡Ž› ‹ˆ‘”ƒ–‹‘”‡Ž‡˜ƒ––‘–Š‡‘˜‡”ƒŽŽ’‡”ˆ‘”ƒ ‡‘ˆ–Š‡‹˜‡”•‹–›Ǥ

(98) ‹‘–Š‡—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹• ‘ ‡‹˜‡†ƒ•ƒ–‘‘Žˆ‘”‡š–‡”ƒŽƒ ‘—–ƒ„‹Ž‹–› ƒ† ‘—‹ ƒ–‹‘ƒ‹‡†ƒ–‡š’Žƒ‹‹‰–‘ƒŽŽ•–ƒ‡Š‘Ž†‡”•ǡ–Š‡—‹˜‡”•‹–›ǯ•‘—–’—–• ƒ†”‡•‘—” ‡•ǡ–‘ƒŽŽ‘™ ‹–‹œ‡•–‘ƒ••‡••—‹˜‡”•‹–‹‡•ǯ’‡”ˆ‘”ƒ ‡ǡƒ•™‡ŽŽƒ•ƒ–‘‘Ž ˆ‘” ƒƒ‰‡‡– ‘–”‘Ž •›•–‡• ‹ —‹˜‡”•‹–‹‡•ǡ ‹ Ž‹‡ ™‹–Š

(99) –ƒŽ‹ƒ • Š‘Žƒ”• •—‰‰‡•–‹‘•ȋ’‡œ‹ƒŽ‡ƒ†ƒ‹‰‹ǡʹͲͲ͹ȌǤ

(100) ‘–Š‡”–‡”•ǡ–Š‡•—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹‰ •›•–‡ ƒ– ‹‘ǡ ™Š‹Ž‡ ‡„”ƒ ‹‰ •‘ ‹ƒŽ ƒ† ‡˜‹”‘‡–ƒŽ ‹••—‡• ƒ• ™‡ŽŽ ƒ• ’”‘†— ‹‰ •‘ ‹ƒŽ ƒ† ‡˜‹”‘‡–ƒŽ ‹ˆ‘”ƒ–‹‘ǡ ‹• —•‡ˆ—Ž ˆ‘” ‹–‡”ƒŽ —•‡”• ‹ †‡ ‹•‹‘ƒ‹‰’”‘ ‡••‡•ȋƒ••–ƒ–‡†„›‹ ƒ„‘‹ƒ†‡‘‡ǡʹͲͳͲƒ†„›†ƒ• ƒ† ”‘•–ǡʹͲͲͺȌǡƒ•™‡ŽŽƒ•ƒ–‘‘Žˆ‘” ‘’ƒ”‹•‘„‡–™‡‡’”‘‰”ƒ‡•ƒ†”‡•—Ž–• ‘™Š‹ Š–Š‡•–ƒ‡Š‘Ž†‡”•ǯ•—‰‰‡•–‹‘• ƒ ‘–”‹„—–‡–‘‹’”‘˜‹‰–Š‡’Žƒ‹‰‘ˆ ˆ—–—”‡ƒ –‹˜‹–‹‡•ȋ‹„‘‹‡–ŽǡʹͲͳ͵ȌǤ Š‹Ž‡ —•–ƒ‹ƒ„‹Ž‹–› ”‡’‘”–‹‰ ‹ ‹‘ Šƒ• „‡‡ ƒ‹Ž› †”‹˜‡ „› ‹–‡”ƒŽ ‘–‹˜ƒ–‹‘•ǡ –Š‡ ’”‘ ‡•• ‹• ‘Š‡”‡– ™‹–Š –Š‡

(101) •‹†‡Ǧ‘—– ƒ’’”‘ƒ Š †‡• ”‹„‡† „› ‡”œ‹‰Ƭ ŠƒŽ–‡‰‰‡”ȋʹͲͳͳȌǡ™‹–Š‹–‡”ƒŽ’‡”ˆ‘”ƒ ‡‡ƒ•—”‡‡–ƒ†•–”ƒ–‡‰‹  ƒƒ‰‡‡–ˆ‘”•—•–ƒ‹ƒ„Ž‡†‡˜‡Ž‘’‡–ƒ•ƒ‹†”‹˜‡”•Ǥ ‹ƒŽŽ›ǡ–Š‡”‡’‘”–’”‘ ‡••‹•‹ƒ ‘”†ƒ ‡™‹–Š‹•–‡”Š‡ˆ–•—‰‰‡•–‹‘ǡ–Šƒ–•–ƒ–‡• –Šƒ– ƒ „‡––‡” ‹–‡‰”ƒ–‹‘ ‘ˆ –Š‡ †‹‡•‹‘• ‘ˆ ’ƒ”–‹ ‹’ƒ–‹‘ ‹–‘ •—•–ƒ‹ƒ„‹Ž‹–› ƒ••‡••‡–’”ƒ –‹ ‡• ƒŠ‡Ž’‹†‡ˆ‹‹‰ƒ†‡•–ƒ„Ž‹•Š‹‰’ƒ”–‹ ‹’ƒ–‘”›ƒ’’”‘ƒ Š‡• ‘‹•–‹–—–‹‘ƒŽŽ‡˜‡ŽǡƒŽ‘‰™‹–Šˆ‘•–‡”‹‰ƒ —Ž–—”‡‘ˆ’ƒ”–‹ ‹’ƒ–‹‘‹–Š‡–”ƒ•‹–‹‘ –‘•—•–ƒ‹ƒ„Ž‡—‹˜‡”•‹–‹‡•ȋ‹•–‡”Š‡ˆ–ǡ‡–ŽǡʹͲͳͶȌǤ.   References . †ƒ•ǡ Ǥǡ ”‘•–ǡ Ǥ ȋʹͲͲͺȌǤ

(102) –‡‰”ƒ–‹‰ •—•–ƒ‹ƒ„‹Ž‹–› ”‡’‘”–‹‰ ‹–‘ ƒƒ‰‡‡– ’”ƒ –‹ ‡•ǤAccountingForum,͵ʹȋͶȌǡʹͺͺǦ͵ͲʹǤ Ž‘•‘ǦŽ‡‹†ƒǡǤǡƒ”‹‘ǡ Ǥǡƒ•ƒ‹ǡ Ǥǡ‘†”‹‰—‡œǦ‘‡†ƒǡ ǤȋʹͲͳͷȌǤ‹ˆˆ—•‹‘‘ˆ •—•–ƒ‹ƒ„‹Ž‹–›”‡’‘”–‹‰‹—‹˜‡”•‹–‹‡•ǣ —””‡–•‹–—ƒ–‹‘ƒ†ˆ—–—”‡’‡”•’‡ –‹˜‡•Ǥ JournalofCleanerProductionǡͳͲ͸ǡͳͶͶȂͳͷͶǤ ǡǤǡ ‘™ƒ”†ǡǤǡ ƒ”— ǤȋʹͲͳ͹ȌǤ—•–ƒ‹ƒ„‹Ž‹–›‡’‘”–‹‰ƒ–ƒ‡™‡ƒŽƒ†—„Ž‹  ‹˜‡”•‹–›ǣ‘‰‹–—†‹ƒŽƒŽ›•‹•ǤSustainabilityͻȋͻȌǡͳͷʹͻǤ. . ͳͶ.

(103) ƒ—”‹œ‹‘‹•‹ —•–ƒ‹ƒ„‹Ž‹–›ƒƒ‰‡‡–ƒ†‡’‘”–‹‰‹–Š‡‹˜‡”•‹–›‘ˆ‘”‹‘

(104) ’”‡•ƒ”‘‰‡––‘ǦŽ‡ –”‘‹  ‘—”ƒŽ‘ˆƒƒ‰‡‡–ǡǤͳǡʹͲͳͺ ̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴̴. . ”˜‹†•‘ǡǤǡ›‘ǡ Ǥǡ ƒ›Ǥǡ‘”‘ǡǤȋʹͲͳ͵ȌǤƒŽ—‹‰–Š‡•‘ ‹ƒŽǫŠ‡ƒ–—”‡ƒ† ‘–”‘˜‡”•‹‡•‘ˆ‡ƒ•—”‹‰•‘ ‹ƒŽ”‡–—”‘‹˜‡•–‡–ȋ

(105) ȌǤVoluntarySector ReviewǡͶȋͳȌǡ͵ǦͳͺǤ ƒÓ‹„ƒ‘ǡǤǡ Š‡œǡǤǤȋʹͲͲͻȌǤ

(106) –ƒ‰‹„Ž‡•‹—‹˜‡”•‹–‹‡•ǣ —””‡– ŠƒŽŽ‡‰‡•ˆ‘” ‡ƒ•—”‹‰ƒ†”‡’‘”–‹‰ǤJournalofHumanResourceCosting&Accountingǡͳ͵ȋʹȌǡ ͻ͵ȂͳͲͶǤ ƒ••‘‡ǡ Ǥ ƒ ƒ”‡ŽŽƒǡ Ǥ ȋʹͲͲͻȌǤ

(107) Ž „‹Žƒ ‹‘ •‘ ‹ƒŽ‡ †‡ŽŽ‡ —‹˜‡”•‹–ǣ ‹˜‡–ƒ”‹‘ †‡‹ ’”‘„Ž‡‹ ‡ ƒƒŽ‹•‹ ‘’ƒ”ƒ–ƒ †‡ŽŽ‡ ‡•’‡”‹‡œ‡ ‹–ƒŽ‹ƒ‡Ǥ Working Papersǡ Ǥ ͳ͵ͲǤ Ž‡••ƒ†”‹ƒǣ‹˜‡”•‹–†‡Ž‹‡‘–‡”‹‡–ƒŽ‡‡†‡‘˜‘‰ƒ†”‘Ǥ ‡—Ž‡ƒ•ǡ Ǥǡ ‘Ž†‡”‡œǡ

(108) Ǥǡ ƒ ‹‡†‡‡”‡ǡ Ǥ ȋʹͲͳͷȌǤ —•–ƒ‹ƒ„‹Ž‹–› ”‡’‘”–‹‰ ‹ Š‹‰Š‡”‡†— ƒ–‹‘ǣƒ ‘’”‡Š‡•‹˜‡”‡˜‹‡™‘ˆ–Š‡”‡ ‡–Ž‹–‡”ƒ–—”‡ƒ†’ƒ–Š•ˆ‘” ˆ—”–Š‡””‡•‡ƒ” ŠǤJournalofCleanerProductionǡͳͲ͸ǡͳʹ͹ȂͳͶ͵Ǥ ‹•‹ǡǤǡ‘”ƒœœƒǡǤȋʹͲͳ͸ȌǤǯ‡•‹‰‡œƒ†‹Ž‡‰‹––‹ƒœ‹‘‡•‘ ‹ƒŽ‡†‡ŽŽǯ‹˜‡”•‹–‡ŽŽƒ ‘—‹–Ǥ

(109) ‹‘ Ǥȋ†ǤȌLarendicontazionesocialenegliAtenei

(110) –ƒŽ‹ƒ‹ǡ‹Žƒ‘ǣ ”ƒ ‘‰‡Ž‹Ǥ ‘”ƒœœƒǡ Ǥ ȋʹͲͳͺȌǤ Š‡ ’”‘ ‡•• ‘ˆ •‘ ‹ƒŽ ƒ ‘—–‹‰ ƒ† ”‡’‘”–‹‰ ƒ– ‹˜‡”•‹–› ‘ˆ ‘”‹‘ǣ ƒ‹ ŠƒŽŽ‡‰‡• ƒ† ƒƒ‰‡”‹ƒŽ ‹’Ž‹ ƒ–‹‘•ǡ World Review of Entrepreneurship,ManagementandSustainableDevelopmentǡͳͶȋͳȀʹȌǡͳ͹ͳȂͳͺ͸Ǥ ‹•–‡”Š‡ˆ–ǡǤǡƒ‡‹”‘ǡǤǡœ‡‹–‡‹”‘ǡǤǤǡ‡ƒŽ ‹ŽŠ‘ǡǤȋʹͲͳͶȌǤ—•–ƒ‹ƒ„Ž‡—‹˜‡”•‹–‹‡• Ȃƒ•–—†›‘ˆ ”‹–‹ ƒŽ•— ‡••ˆƒ –‘”•ˆ‘”’ƒ”–‹ ‹’ƒ–‘”›ƒ’’”‘ƒ Š‡•ǡJournalofCleaner ProductionǡͳͲ͸ǡͳͳȂʹͳǤ ‹ŽŠ‘ǡǤȋʹͲͳͳȌǤ„‘—––Š‡”‘Ž‡‘ˆ—‹˜‡”•‹–‹‡•ƒ†–Š‡‹” ‘–”‹„—–‹‘–‘•—•–ƒ‹ƒ„Ž‡ †‡˜‡Ž‘’‡–ǯǡHigherEducationPolicyǡʹͶȋͶȌǡͶʹ͹ȂͶ͵ͺǤ ”‡›ǡ Ǥǡ ‡Ž‹•ǡ Ǥǡ ƒ‰‘‹ǡ Ǥ ȋʹͲͳͲȌǤ ‡ ‡– ‡˜‡Ž‘’‡–• ‹ ‘ ‹ƒŽ ƒ† ˜‹”‘‡–ƒŽ ‡’‘”–‹‰ ƒ‘‰

(111) –ƒŽ‹ƒ ‹˜‡”•‹–‹‡•ǣ  ”‹–‹ ƒŽ ˜ƒŽ—ƒ–‹‘ ‘ˆ ‡ƒ†‹‰Ǧ‡†‰‡ ”ƒ –‹ ‡•Ǥ

(112)  ƒŽ†ƒ”‡ŽŽ‹ Ǥ Ǥǡ ȋ†ǤȌǤ Civil Economy, Democracy, Transparency and Social and Environmental Accounting Research Roleǡ ʹͷͳǦʹ͹ʹǡ ‹Žƒ‘ǣ ”ƒ™Ǧ ‹ŽŽǤ. ƒ‹”ǡ Ǥ ȋʹͲͲͲȌǤ A Report From the Good Ship SROIǤ ƒ ”ƒ ‹• ‘ǣ Š‡ ‘„‡”–• ‘—†ƒ–‹‘Ǥ. ‘†‡ƒǡ Ǥǡ ‡„„‹‰–‘ǡ Ǥǡ ‡”œ‹‰ǡ Ǥǡ ‘‘ǡ Ǥ ȋʹͲͳͶȌǤ ‹‰Š‡” ‡†— ƒ–‹‘ ƒ† •—•–ƒ‹ƒ„Ž‡ †‡˜‡Ž‘’‡–ǣ ‡š’Ž‘”‹‰ ’‘••‹„‹Ž‹–‹‡• ˆ‘” ‘”‰ƒ‹•ƒ–‹‘ƒŽ Šƒ‰‡ǡ Accounting,Auditing&AccountabilityJournalǡʹ͹ȋʹȌǡʹͳͺȂʹ͵͵Ǥ ‡”œ‹‰ǡǤǡ ŠƒŽ–‡‰‰‡”ǡǤȋʹͲͳͳȌǤ‘”’‘”ƒ–‡—•–ƒ‹ƒ„‹Ž‹–›‡’‘”–‹‰Ǥ

(113)  ‘†‡ƒǡ Ǥǡ ‹ Š‡Ž•‡ǡ Ǥǡ ȋ†•ǤȌ Sustainability Communication: Interdisciplinary Perspectives andTheoreticalFoundation•ǡͳͷͳǦͳ͸ͻǡ‘”†”‡ Š–ǡŠ‡‡–Š‡”Žƒ†•ǣ’”‹‰‡”Ǥ ‘”†‹Œǡ

(114) ǤȋʹͲͳͶȌǤ‘•‹–‹‘’ƒ’‡”‘•—•–ƒ‹ƒ„Ž‡—‹˜‡”•‹–‹‡•Ǥ ǤŽ‡ƒǤ”‘†ǤʹͲͳͶǡͳͶǡ ͺͳͲȂͺͳͻǤ ”Ž‡˜ǡ Ǥǡ—Dž • Š‡”ǡǤǡ—Dž Ž„‡”–ǤȋʹͲͳ͵ȌǤ‘ ‹ƒŽ‡–—”‘

(115) ˜‡•–‡–ȋ

(116) Ȍǣ–ƒ–‡Ǧ ‘ˆǦ–Š‡Ǧ”– ƒ† ‡”•’‡ –‹˜‡•Ǥ  ‡–ƒǦƒŽ›•‹• ‘ˆ ’”ƒ –‹ ‡ ‹ ‘ ‹ƒŽ ‡–—” ‘

(117) ˜‡•–‡– ȋ

(118) Ȍ •–—†‹‡• ’—„Ž‹•Š‡† ʹͲͲʹǦʹͲͳʹǤ ‡–”‡ ˆ‘” ‘ ‹ƒŽ

(119) ˜‡•–‡–ǡ ‡‹†‡Ž„‡”‰‹˜‡”•‹–›Ǥ ‡›†‡•†‘”ˆˆǤȋʹͲͳ͹ȌǤ”‹’Ž‡ ‡Ž‹š‘ˆ‹˜‡”•‹–›Ǧ

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