l'obbligo del Bilancio Sociale
Tempo di lettura: 3 minuti

Il 2020 rappresenta per gli Enti del Terzo Settore (cosiddetti ETS) l’anno della svolta, posto che entrano in vigore gli adempimenti previsti dal Codice del Terzo Settore, tra i quali l’obbligo del bilancio sociale.

Il Decreto Legislativo n. 117/2017, meglio noto come Codice del Terzo Settore, ha introdotto una serie di “novità” per gli enti no profit e per tutti gli enti del terzo settore.

Per quali enti vige l’obbligo del bilancio sociale?

La preoccupazione maggiore per molti è: chi sono i soggetti obbligati alla redazione del bilancio sociale? quando invece la domanda da porsi sarebbe, piuttosto, cos’è il bilancio sociale, a cosa serve, quali impatti ha e quali potenzialità potrebbe creare?

Un ente realmente orientato al no profit non può permettersi di non redigere tale strumento “il bilancio sociale”.

Ma quali sono gli enti per i quali il legislatore ha previsto l’obbligo?

A partire dai bilanci chiusi al 31.12.2020 saranno obbligati a redigere il bilancio sociale:

  1. gli enti del terzo settore con ricavi, rendite, proventi o entrate comunque denominate superiori ad un milione di euro;
  2. i centri di servizio per il volontariato;
  3. le imprese sociali ivi comprese le cooperative sociali;
  4. i gruppi di imprese sociali.

Quali sono gli adempimenti necessari?

Tali enti sono obbligati:

a) al deposito del bilancio sociale presso il Registro Unico Nazionale del Terzo Settore (RUNTS) entro il 30 giugno di ogni anno con riferimento all’anno precedente, o nel caso di imprese sociali presso il Registro delle imprese sempre;

b) alla pubblicazione del documento sul proprio sito internet, o qualora ne siano sprovvisti, su quello della rete associativa cui aderiscono.

Che cosa è il bilancio sociale?

Il bilancio sociale è sicuramente lo strumento di rendicontazione sociale più noto. Esso è un documento:

  • autonomo: l’autonomia riguarda il documento e non le informazioni in esso contenute;
  • periodico: deve essere redatto di norma alla fine di ogni esercizio, ciò consente di analizzare il progredire dell’oggetto di analisi nel tempo, impone una riflessione non occasionale sulle tematiche sociali e fornisce lo stimolo a mantenere costantemente aperto il dialogo con i vari stakeholder;
  • consuntivo: permette un confronto tra obiettivi e risultati, ma sono anche indicate le linee programmatiche per il futuro;
  • pubblico: rivolto agli interlocutori sociali che direttamente o indirettamente sono coinvolti nell’esercizio dell’attività, sfruttando gli stessi canali di diffusione del bilancio d’esercizio al quale viene di solito allegato.

Quali sono le finalità del bilancio sociale?

Le finalità perseguite dallo strumento oggetto di questa nostra trattazione tendono a variare a seconda delle tipologie di aziende che lo adottano. In relazione a tale aspetto è possibile distinguere tra: aziende for profit, aziende no profit e pubblica amministrazione.

Nelle aziende for profit, il bilancio sociale è uno strumento di comunicazione sociale. Esso serve a dimostrare che l’azienda è una struttura socialmente responsabile rispetto alle tematiche ambientali, dello sviluppo sostenibile e dell’etica. Esso quindi si pone come strumento di RSI.

Nelle aziende no profit la finalità principale è quella della “legittimazione sociale”. Le aziende no profit sono socialmente responsabili per definizione, tuttavia, solo se legittimate socialmente dalla propria comunità di riferimento avranno la possibilità di operare, attirando risorse economiche ed umane.

Nelle pubbliche amministrazioni il compito principale del Bilancio di ricaduta sociale, espressione più adatta rispetto rispetto a quella di bilancio sociale, è assicurare la ri-legittimazione, ossia misurare e comunicare ai cittadini la ricaduta sociale degli interventi delle strutture pubbliche, al fine di migliorare il livello di fiducia e legittimazione da parte dei cittadini ed il livello di accountability verso la comunità di riferimento.

Perchè redigere il bilancio sociale?

Non dovrebbe essere un obbligo di legge a spingere all’adozione del bilancio sociale, ma la volontà degli enti, qualsiasi essi siano, di rendicontare il proprio operato, anche in termini di impatti e ricadute sociali. Il bilancio sociale è uno strumento di programmazione perchè consente di riprogrammare e ricalibrare la gestione dell’ente.

Il bilancio sociale, ed in generale i vari strumenti di rendicontazione sociale, si propongono di riflettere il legale esistente tra i fattori economici e socio-ambientali connaturati alle scelte dell’impresa.


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