DECRETO 4 luglio 2019 - Adozione delle Linee guida per la redazione del bilancio sociale degli enti del Terzo settore. (19A05100)
IL MINISTRO DEL LAVORO E DELLE POLITICHE SOCIALI Vista la legge 6 giugno 2016, n. 106, recante «Delega al Governo per la riforma del Terzo settore, dell'impresa sociale e per la disciplina del servizio civile universale»;
Visto il decreto legislativo 3 luglio 2017, n. 112, recante «Revisione della disciplina in materia di impresa sociale, a norma dell'art. 2, comma 2, lettera c) della legge 6 giugno 2016, n. 106» Visto in particolare l'art. 9, comma 2 del citato decreto legislativo n. 112 del 2017, che prevede che l'impresa sociale debba depositare presso il registro delle imprese e pubblicare nel proprio sito internet il bilancio sociale redatto secondo linee guida adottate con decreto del Ministro del lavoro e delle politiche sociali, sentito il Consiglio nazionale del Terzo settore, e tenendo conto, tra gli altri elementi, della natura dell'attivita' esercitata e delle dimensioni dell'impresa sociale, anche ai fini della valutazione dell'impatto sociale delle attivita' svolte;
Visto il decreto del Ministro della solidarieta' sociale 24 gennaio 2008 recante «Adozione delle linee guida per la redazione del bilancio sociale da parte delle organizzazioni che esercitano l'impresa sociale, ai sensi dell'art. 10, comma 2, del decreto legislativo 24 marzo 2006, n. 155»;
Visto il decreto legislativo 3 luglio 2017, n. 117, recante «Codice del Terzo settore, a norma dell'art. 1, comma 2, lettera b) della legge 6 giugno 2016, n. 106»;
Visto in particolare l'art. 14, comma 1, del decreto legislativo n. 117 del 2017 sopra citato, che prevede che gli enti del Terzo settore con ricavi, rendite, proventi o entrate comunque denominate superiori ad 1 milione di euro debbano depositare presso il registro unico nazionale del Terzo settore, e pubblicare nel proprio sito internet, il bilancio sociale redatto secondo linee guida adottate con decreto del Ministro del lavoro e delle...
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