La gestione e misurazione del valore creato nelle relazioni azienda/ambiente. Il ruolo dei sistemi contabili

The outward expansion of corporate management, particularly in terms of sustainability and social responsibility, also entails the expansion of information and accounting systems, with particular reference to the measurement and communication of the value created and distributed to stakeholders. This informative expansion presupposes the definition of a coherent “theory of balance sheet values,” necessarily broader than that currently expressed by fair value. Indeed, the general principles of value creation should be defined not only for the financial market, but also for all stakeholders, both internal and external to the company: customers, suppliers, workers, financiers, shareholders, the local community, the social community, and the company itself. From this perspective, it is appropriate to refer to the system of economic values expressed by gross profit, rather than net profit, with reference to management operations and in relationships with the various categories of stakeholder. Furthermore, it is necessary to ensure the reconciliation between balance sheet capital and the economic value of capital. This connection cannot be achieved by representing intangible assets in the balance sheet according to the “financial” fair value logic, but rather by representing these assets in sustainability reporting or by redefining accounting principles.

Parole chiave:Accounting systems, Balance sheet, Value added, Sustainability reporting, Intangible assets, Accounting principles

Luciano Marchi, La gestione e misurazione del valore creato nelle relazioni azienda/ambiente. Il ruolo dei sistemi contabili in "MANAGEMENT CONTROL" 2/2026, pp 5-24, DOI: 10.3280/MACO2026-002001