Abstract:
This dissertation aims to analyse the changing context in which companies operates, especially focusing on sustainability and sustainable development. In particular, it analyses what sustainability means in the fashion-luxury sector and the economic benefits deriving from sustainable practices. Furthermore, it is examined the connection between the socio-environmental end the economic performances and the need for change in the reporting system, in order to incorporate in it the environmental dimension. Then , it is presented a new business framework called TIMM (Total Impact Measureent and Management), together with Integrated Reporting system. Finally, it is presented the concrete case of Kering company, and in particular its EP&L (Environmental Profit & Loss), that is an innovative tool which makes the impacts of business visible, quantifiable and comparable.
