La configurazione della sostenibilità ambientale e sociale come vantaggio competitivo per le imprese nel piano nazionale di ripresa e resilienza

The National Recovery and Resilience Plan (NRRP) signifies a substantial stride towards fostering economic growth while ensuring environmental protection. To access NRRP funds, companies are mandated to adhere to an "ecological method," which entails meeting minimum environmental standards and abiding by the principle of "Do No Significant Harm" (DNSH). Moreover, interventions must align with EU climate and environmental regulations outlined in the Taxonomy Regulation. Compliance with these environmental principles is pivotal for national plan approval and funding access. Companies seeking to participate in public tenders and vie for NRRP contracts must declare their compliance with these environmental standards. Corporate management is tasked with integrating these factors to ensure regulatory compliance and competitiveness within the market. The article delves into this aspect, scrutinizing the impact of employment inclusion policies and environmental sustainability on business operations, particularly within public contracts funded by the NRRP. Furthermore, it engages in the discourse surrounding the prioritization of profit in company contracts, exploring various doctrinal stances and regulatory ramifications, particularly in light of recent legislation on sustainability and corporate social responsibility. Lastly, the article proposes a methodological approach that harmonizes profit with sustainable management, underscoring the imperative of integrating economic, environmental, and social sustainability into corporate strategies.