Corporate social e digital responsibility e obiettivi del PNRR: confini e intrecci

Within the Italian National Recovery and Resilience Plan (PNRR), ecological and digital transitions are the two main goals pursued (Missions 1 and 2). For the purposes of the implementation of the Plan, not only public administrations are charged with the execution of projects, but also private players may be awarded public tenders and receive public funding. These private economic players are obliged to realise the contractually agreed objectives (which, in the context of Missions 1 and 2, are aimed primarily at pursuing digitisation or the pursuit of sustainable activities) as well as to comply with certain general principles applicable to all PNRR projects: among these, the so-called principle of no environmental regression (DNSH - do not significant harm) is relevant. The contribution analyses the effects that the PNRR has on companies, especially at an organisational level and with reference to their responsibility: in this regard, it examines in particular how corporate social responsibility - and its “digital” declination - is impacted by the PNRR and the goals and constraints it imposes on companies. Finally, the consequences that these phenomena can determine on the market are also assessed.