{"id":2499,"date":"2021-04-19T11:46:52","date_gmt":"2021-04-19T09:46:52","guid":{"rendered":"http:\/\/www.creativecompany.it\/gslex\/?p=2499"},"modified":"2022-12-05T11:05:13","modified_gmt":"2022-12-05T10:05:13","slug":"bilancio-sociale-per-imprese-sociali-decorrenza-dellobbligo","status":"publish","type":"post","link":"https:\/\/gslex.net\/en\/articoli\/bilancio-sociale-per-imprese-sociali-decorrenza-dellobbligo\/","title":{"rendered":"Social balance sheet for social enterprises: effective date of the obligation"},"content":{"rendered":"<div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:1248px;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:100%;--awb-margin-top-large:0px;--awb-spacing-right-large:1.92%;--awb-margin-bottom-large:0px;--awb-spacing-left-large:1.92%;--awb-width-medium:100%;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-flex-justify-content-flex-start fusion-content-layout-column\"><div class=\"fusion-text fusion-text-1\"><p style=\"text-align: justify;\">With a Directorial Note, the Ministry of Labor clarified that the obligation of the social report also applies with reference to the fractions of the year in which the institution acquires the qualification. Therefore, if an institution qualifies as a social enterprise, for example, on 30 April 2021, it will have to draw up the social balance sheet for the year 2021 as well, albeit limited to the May-December period.<\/p>\n<\/div><div style=\"text-align:center;\"><a class=\"fusion-button button-flat fusion-button-default-size button-default fusion-button-default button-1 fusion-button-default-span fusion-button-default-type\" target=\"_blank\" rel=\"noopener noreferrer\" href=\"https:\/\/gslex.net\/wp-content\/uploads\/2022\/12\/Nota-5176-del-16042021-Indicazioni-decorrenza-adempimento-obbligo-redazione-bilancio-sociale-1.pdf\"><span class=\"fusion-button-text awb-button__text awb-button__text--default\">Download PDF<\/span><\/a><\/div><\/div><\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":8,"featured_media":3956,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[1,77],"tags":[],"class_list":["post-2499","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articoli","category-terzo-settore"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.0 - 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