During the first meeting last week, the Third Sector control room completed the definition of the guidelines on the social budget which will become operational once the signature of the Minister of Labor has been obtained.
The guidelines define the contents and methods of preparing the social report to be drawn up according to specific reporting standards and providing specific information on the structure, governance, personnel employed, the activities carried out and the objectives achieved or planned for the institution . A final report must also be inserted at the bottom of the balance sheet by the entity's supervisory body, called to verify the non-profitability of the general interest activities pursued and the methods for carrying out the fundraising.
The drafting of the social balance sheet, the filing with the Single Register of the Third Sector or the Business Register (for companies and social cooperatives) and the publication on the website of the institution or on that of the associative network to which it belongs will be mandatory for all Ets with revenues exceeding one million euros, for Social Enterprises and, consequently, for all Social Cooperative Societies.
