ABSTRACT
This chapter aims to analyse the evolution from Corporate Social Responsibility (CSR) to social impact, along with the evolution of non-financial reporting. We focus upon the framework that integrates the impact evaluation model and sustainability reporting standard. This is a unique model that can allow organisations to combine the typical approaches of sustainability with those typical of impact, finally giving a full representation of the intangible effect generated by an organisation. It identifies the elements of connection and defines a single approach: an ‘impact integrated evaluation process and reporting’. This model, which evaluates the effect generated by an organisation, has been applied by Luiss Guido Carli University, an Italian University located in Rome.
