Le Sustainability Reporting Guidelines for SMEs have been drawn up by Confindustria's CSR Technical Group (coordinated by Marina Migliorato, Head of Sustainability Stakeholders Engagement at Enel), together with GBS (Gruppo di Studio per il Bilancio Sociale - Study Group for Social Reporting) and Piccola Industria, with the contribution of the National Research Foundation of Chartered Accountants and ASviS (Italian Alliance for Sustainable Development), and set themselves the ambitious objective of explaining to Italian SMEs how they can approach social responsibility, according to a 'step-by-step path' that can best manage a change of perspective that goes from reviewing the business model, consequently illustrating the countless benefits that can be derived from such a choice.

 The document is designed to provide SMEs with a 'toolbox', i.e. a set of regulatory references, documents and specific reporting standards on social responsibility and represents a compass for Italian SMEs that voluntarily intend to approach the issue of reporting non-financial information in order to be more competitive and improve relations with their stakeholders.