Environmental Sustainability and Social Responsibility as new corporate strategic drivers: a proposal for an accounting evaluation by the Polied(ro) research project.

Aim and topic of the paper is to formulate a theoretical model for an accounting evaluation applied to environmental sustainability and social responsibility, that the present international crisis shows as two new corporate strategic drivers. To achieve this goal the paper presents an approach that follows an Italian research project entitled POLIED(RO): the study tries to accommodate the main suggestions of the International Accounting Standards and the final result tries to propose a model oriented towards the overcoming of the neutrality between the traditional accounting values and those derivable from social and environmental reports realised by the corporate system.