The second meeting of the Working Group "Reporting" was held in Milan, on July 23th 2013, at the headquarters of FEEM - Fondazione Enrico Mattei. During the meeting, the new versions of the framework of the most widely used sustainability reporting by companies were presented: UN Global Compact 21 Advanced Program Criteria, the Global Reporting Initiative Guidelines GRI-G4, Consultation Draft of the International Framework. It was also decided to devote the next meeting of the Group to reflecting on the principle of materiality with the aim of further examining and better understanding the operational aspects of its application with regard to the various reporting framework considered.