April 24, 2024
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The EU Directive 95/2014 provides that large companies produce “integrated financial statements”, including environmental and energy data, suitable for promoting internal management control processes and communications to stakeholders/ interested parties.
AICQ believes that the topic of “integrated budgets” should begin to be deepened and treated, at least in a simplified way, also by “advanced” SMEs, proactive on environmental and energy issues, who understand the importance of this tool for the improvement of their own and of the environment. And this also to anticipate the natural legislative evolution which, over time, will introduce also for them a fulfillment similar to that already envisaged for large companies.

Integrated Reporting is the most advanced form of reporting that allows to integrate the financial results and extra-financial performance of the company into a single document.

Integrated Reporting is a summary communication that illustrates how an organization’s strategy, governance, performance and perspectives allows to create value in the short, medium and long term, in the context in which it operates. It is the result of a corporate communication process aimed at:

  • provide investors with complete information on financial and non-financial aspects (environmental, social and governance) with a short, medium and long-term perspective;
  • integrate and connect the typical corporate information silos: strategy, governance, business model, risk management, remuneration, sustainability, etc .;
  • align internal and external reporting processes


The O.R.M.A.project “Organizzazioni Registrate per il Miglioramento Ambientale” (“Registered Organizations for Environmental Improvement –  ROEI”) aims to allow and facilitate companies to achieve management improvement objectives by operating on environmental and energy aspects. In addition, the objective of transferring information (in particular energy performance) to Municipalities and other Territorial Bodies is set in order to encourage planning and monitoring of the territory, in exchange for incentives and concessions.
The O.R.M.A.project wants to continue and strengthen, seeking a multidisciplinary area and a national dimension, an initiative launched some years ago within the Environment Commission of the Bologna Accountants Association, with a protocol with the Municipality of Bologna.
To start this project, a working group was set up (see below), open to collaborations with other parties interested in the initiative, with which to define the characteristics and management methods of a register / register of companies with which to start the project, and establish the collaborations necessary for this purpose.


2022 Working group / Initiative management committee

Francesco Barbieri, Giacomo Dalseno, Massimo Fato,
Marco Antonio Imbesi, Piero Mignardi, Paola Rinaldi,
Giampaolo Sarti, Marco Soverini, Susanna Tarozzi
Initiative coordination – Dr. Marco Soverini Vice President of AICQ Emilia Romagna

mail orma.energiaambiente@gmail.com

Foto 6 Bologna 15 Mar 2019

Friday for Future – Bologna 15 Marzo 2019

2019 Working group / Initiative management committee
Francesco Barbieri
Oliviero Casale
Piero Mignardi
Claudio Rosso
Antonio Scipioni
Marco Soverini
Initiative coordination – Dr. Marco Soverini Vice President of AICQ Emilia Romagna