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From the Sustainability Report to the Integrated Report. The measurement of Human Capital

Posted on 07-02-2023

SPENSIERI GAIA – Forlì Campus

From the Sustainability Report to the Integrated Report. The measurement of Human Capital:

“the Ferrari Spa Case.”

This work deals with the study of the Sustainability Report of Ferrari Spa. The main objective was the
analysis of the Human Capital of the company and the areas that are defined as material.
In this thesis, the Financial Report is initially introduced and then the dissertation focuses on how today it
presents some limits from the financial, social, environmental and economic point of view, since it provides
limited information both quantitatively and qualitatively. The reasons for this inadequacy are therefore
investigated.

Then, the theme of sustainability is described, together with the strategic importance that it holds today.
For this reason, the Integrated Report is proposed as a means of communication of its commitment to
sustainability for any company, in any sector, including Third Sector Entities and the Public Administration.
It can be used as a driver of transparent communication of the company’s objectives and activities carried
out with an impact on all stakeholders.

In Chapter 2 and Chapter 3, the two main guidelines for reporting various dimensions of sustainability are
introduced, namely the Sustainability Reporting Standards proposed by the Global Reporting Initiative (GRI)
and the structure developed by the International Integrated Reporting Framework (IIRC).
Therefore, an in-depth analysis of the main theme of this work has been carried out: the Human Capital. It
describes its importance, both for the company and for the investors and the different methods of
quantification, focusing on the lines proposed by the GRI Standards.

Finally, this work concludes with the proposal of the analysis of one of the leading and representative
companies of Italy, Ferrari S.p.A. Through its Sustainability Report, it analyses the corporate understanding
of Human Capital and how it is supported and developed through the various initiatives that the company
promotes.

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