THE INFORMATIONAL VALUE OF THE TRIPLE BOTTOM LINE REPORTING

The 21st century is that of the most spectacular transformations of human civilization, but their beneficial effects are sometimes reduced by the most complex and unexpected negative effects on human health and on the social and natural environment. These realities reflect on the contemporary economic environment which, through the selecting capacity originated in its competitive nature, is forcing companies to address issues related to the social and environmental impact as mandatory ex ante Starting from the imminence of globally coordinating the efforts for the reconciling the human species relationship with Earth, this study aims at emphasizing the opportunity of integrated reporting (economic, social and environmental) and the use of sophisticated indicator systems at individual, sector and global levels as well as identifying some interdependencies between economic, social and environmental performances by generating an econometric model for analysing the evolution of a panel of aggregate indicators in the energy sector.