(Finance) – “The latest legislative news which followed one another at the end of 2024 and will become fully operational in 2026 require a training activity for colleagues to overcome an important challenge: the third sector as an autonomous sector with a very precise definition, not only referring to the bodies that are part of it but also to the management method of the so-called social economy which must find a definitive paradigm”. He declared it Antonella La Portacouncilor of the ODCEC of Naples with delegation to the Non-Profit Companies Commission – Social Enterprises during the conference “Social economy and third sector: regulatory developments” promoted by the Order of Chartered Accountants and Accounting Experts of Naples, chaired by Eraldo Turi.
He spoke about the regulatory profiles Attilio De Nicola, president of the Non-profit Companies Commission – social enterprises: “With the reform born in 2016/2017, the body of legislation has become quite clear, enriched with further regulatory provisions, the latest in chronological order being law 104/2024 which regulated some aspects of a civil and accountant. However, an important piece is missing: the tax reform awaiting authorization from the European Community”.
Second Mauro Sciarelliprofessor of economics and business management at the Federico II University, “The third sector has become a great job opportunity for young people. There are a whole series of indications regarding the obligations and reporting guidelines to make these organizations that require managerial skills function well. There is a convergence of strong interests on the social balance sheet and better skills are needed to support the organisations”.
She focused on the legislative innovations Paola Coppola, professor of tax law at the Federico II University of Naples: “There are various innovations for operators in the sector which will come into force in 2026 and it will be necessary to prepare the institutions for this appointment because they will have the possibility of managing, with commercial methods, activities which are of general interest. A new concept of social enterprise to make the best use of available resources and opportunities”.
It intervened for third sector organisations Giovanna De Rosa director of Csv Napoli: “skills are essential for volunteering which constitutes a strategic lever for creating well-being, social cohesion and local development in our communities. The Order of Accountants is strategic for creating partnerships with third sector operators in light of the regulatory changes that require transversal and specialist skills”.
Per Marco Di Maiothird sector expert and member of the Territorial Control Body of Campania and Molise: “The corporatisation of the third sector leads to dynamics typical of classic entrepreneurship even if it can pose identity problems in particular for the small voluntary associations that have gratuitousness and spontaneity are their characteristic feature”.
At the meeting he introduced the work Raffaele Ianuario (councilor of the ODCEC of Naples), while the conclusions were entrusted to Michele De Tavonatti (national councilor of accountants, with delegation to Third Sector Bodies).