Il ruolo delle imprese nella tutela dell'ambiente: il Global Compact delle Nazioni Unite

The symmetry of this UN activity with Pope Francis Laudato si’ is likewise analyzed here, whereby the compelling need is highlighted of bridging the gap between the business objectives of companies and the purposes of human society. Once the functioning of the Global Compact has been outlined, this paper goes on to study its being supplemented and expanded by other instruments, such as the Sustainable Development Goals – the objectives of sustainable development, which are considered implicitly included in the 10 principles of the Global Compact – and the Guiding Principles on Business and Human Rights of 2011. A part of the paper is dedicated to the analysis of the monitoring mechanism, called COP - communication on progress, which is the responsibility of the companies or participants, who must submit annual periodic reports in order to show, also to the stakeholders, their implementation of the principles and their observance of sustainability performance.