Impact Report 2025
As a Benefit Corporation under Italian Law 208/2015, we report on our social and environmental impact.
Italian Stability Law 2016
Art. 1, sections 376-384
Preamble
TORA NO AI S.r.l. is established as a Benefit Corporation (Società Benefit), a legal form introduced in Italy by Law 208 of December 28, 2015, which allows companies to integrate into their corporate purpose, beyond profit objectives, a formal commitment to generating a positive impact on society and the environment.
This Report represents the second official reporting exercise of the Organization, building upon the foundations laid in our inaugural 2024 Impact Report. Over the past year, we have witnessed meaningful progress in the maturity of our sustainability processes, the formalization of governance practices, and the deepening of our commitment to responsible innovation. The experience gained during our first reporting cycle has allowed us to refine our measurement methodologies and sharpen our strategic focus.
In particular, the document covers:
- Description of the common benefit purposes defined in the Bylaws
- Review of activities carried out and commitments fulfilled from the 2024 report
- Analysis of impact generated on people, communities, territories, and the environment
- Presentation of new commitments for fiscal year 2026
- Illustration of forward-looking strategies for responsible innovation
Legal notice
All information provided here is of a general nature and does not constitute legal, financial, or professional advice. While appropriate measures have been taken to ensure accuracy, TORA NO AI S.r.l. Benefit Corporation does not guarantee that such information is accurate at the time of consultation. No part of this document may be reproduced without prior written consent from TORA NO AI S.r.l. Benefit Corporation.
Governance Structure
Governance is entrusted to a Board of Directors composed of 4 members, responsible for defining strategies and ensuring alignment with common benefit purposes. In 2025, the governance structure was strengthened with a clearer separation of the Chairman and CEO roles, reinforcing accountability and strategic oversight.
Board of Directors
Impact Officer
Key figure responsible for ensuring the pursuit of common benefit purposes, defining and monitoring the impact strategy, and promoting a corporate culture oriented toward sustainability.
Sustainable Development Plan
TORA NO AI has incorporated specific common benefit purposes into its Bylaws, designed to pursue a mission that goes beyond profit, embracing sustainable development and social responsibility. In 2025, the strategic direction defined during our first year of reporting has been validated through tangible results and expanded to encompass a broader scope of impact.
Our growth continues along three interconnected axes: distributed AI, enabling decentralized and privacy-preserving intelligence; decentralized technologies, building transparent and resilient digital infrastructure; and sustainability, embedding environmental and social responsibility into every layer of our operations. The strategy articulated in 2024 has proven its relevance and has been enriched with new partnerships and deeper integration of sustainability metrics into our development processes.
Common Benefit Purposes
A Technologies for sustainability
Developing technological systems and services to improve operational sustainability, advancing the SDGs through CSR practices, process optimization, environmental impact reduction, and circular economy promotion.
B Corporate social responsibility culture
Promoting and deepening knowledge, techniques, and digital models for implementing a culture of corporate social responsibility, acting as an innovation catalyst to spread virtuous practices across sectors.
C Paradigm transformation
Designing, implementing, and developing sustainability practices and models adoptable by businesses, communities, and territories, supported by digital technologies, for the systematic regeneration of natural and social systems.
D Strategic partnerships
Establishing and strengthening partnerships with non-profit organizations, foundations, research institutions, and allied entities to amplify the social and environmental impact of innovative solutions.
E Measurable social value
Generating tangible and measurable social value, contributing to sustainable economic results through an inclusive and equitable growth model.
F Algorethics and technology governance
Studying and disseminating algorethics, essential for the ethics and governance of emerging technologies. With reference to the G7 of June 14, 2024, and the ISA Science Manifesto, promoting ethical behavior in technological innovation.
G Digital circular economy
Studying and applying digital technologies to facilitate the transition to a circular economy, enabling the reuse of waste as raw materials, reducing waste, and optimizing the resource cycle.
The 6 Pillars
The company has translated its vision into 6 pillars that support its growth as a Benefit Corporation:
Governance
Acting responsibly, safeguarding human rights, and ensuring transparent decision-making.
People
Valuing human resources, promoting continuous training, inclusion, and skills development.
Planet
Reducing environmental impact through innovative technologies and sustainable resource management.
Prosperity
Generating positive economic and social impact through innovation and collaboration.
Peace
Promoting peace and justice through transparent technologies such as blockchain.
Partnerships
Creating synergies with institutions, non-profits, and research institutes.
Impact Assessment
TORA NO AI has chosen to use the B Impact Assessment (BIA), developed by B Lab and internationally recognized, to impartially and comprehensively evaluate the impact generated by its activities.
Transparency, accountability in corporate management, and decision-making processes.
Social impact, contribution to local communities, and stakeholder engagement.
Sustainable resource management, energy efficiency, and circular economy.
Value generated for customers, product quality, and transparency.
The score shows a path already undertaken, with a need to improve performance in the Community and Customers areas to reach the 80-point threshold for B Corp certification.
2025 Results
In 2025, we systematically pursued the six commitments outlined in our inaugural Impact Report. Each area of focus saw meaningful progress, demonstrating the organization's growing capacity to translate sustainability ambitions into concrete actions.
Governance and Transparency
Held semi-annual board meetings with structured impact reviews, initiated an internal audit process for benefit activities, and advanced the B Corp certification path with formal gap analysis.
Training and Human Capital
Launched a blended sustainability training program combining online modules with in-person workshops, and integrated digital ethics curricula across the organization.
Environment and Energy Efficiency
Implemented an energy monitoring dashboard for real-time consumption tracking and established a remote-first work policy, significantly reducing commute-related emissions.
Commerce and Relations
Completed the Global Compact Self Assessment, providing a baseline for future improvements, and held quarterly stakeholder meetings to gather feedback and share best practices.
Quality Certifications
Started formal preparation for ISO 9001 quality management certification and initiated an ISO 27001 information security gap analysis to identify areas for improvement.
Strategic Partnerships
Signed framework agreements with two university research departments, establishing collaborative channels for joint research on distributed AI and sustainable technology development.
Commitments for Fiscal Year 2026
Building on the momentum of 2025, fiscal year 2026 marks an ambitious leap forward. Our commitments reflect a maturing organization ready to formalize its impact through certification, measurement, and expanded community engagement.
B Corp Certification
Complete the B Corp certification process, achieving the 80-point threshold and formalizing our commitment to the highest standards of social and environmental performance.
Carbon Footprint
Conduct the first comprehensive carbon footprint measurement across all operations and publish the results transparently, establishing a baseline for future reduction targets.
Open Source Impact
Launch an open-source impact measurement framework for all R&D projects, enabling transparent tracking and reporting of the societal value generated by our technology contributions.
Digital Inclusion
Create a digital inclusion program targeting underrepresented communities in AI, providing training resources, mentorship, and access to tools for building AI literacy and capability.
Ethical Supply Chain
Implement a comprehensive ethical supply chain assessment framework for all technology vendors, evaluating environmental practices, labor conditions, and governance standards.
Knowledge Sharing
Launch a public webinar series on distributed AI and sustainability, sharing research findings and practical insights with the broader technology and sustainability communities.
Reference SDGs
Our projects contribute to achieving the following United Nations Sustainable Development Goals.
Quality Education
We ensure inclusive and equitable quality education and promote lifelong learning opportunities.
Affordable and Clean Energy
We ensure access to affordable, reliable, sustainable, and modern energy.
Decent Work and Economic Growth
We promote sustained, inclusive, and sustainable economic growth and decent work.
Industry, Innovation and Infrastructure
We build resilient infrastructure, promote inclusive and sustainable industrialization.
Sustainable Cities and Communities
We make cities and human settlements inclusive, safe, and sustainable.
Responsible Consumption and Production
We ensure sustainable consumption and production patterns.
Peace, Justice and Strong Institutions
We promote peaceful and inclusive societies, access to justice, and effective institutions.
Partnerships for the Goals
We strengthen the means of implementation and revitalize global partnerships for sustainable development.
Next Steps
Looking ahead, TORA NO AI is positioned at a pivotal inflection point. The foundations laid over the past two years of structured sustainability reporting provide a robust platform for accelerated impact over the next three-year horizon.
Our strategic vision for 2026-2028 centers on the following priorities:
- B Corp Certification — Achieving B Corp certification remains our flagship goal, validating our commitment to the highest standards of verified social and environmental performance, public transparency, and legal accountability.
- International Research Partnerships — Expanding our network of academic and institutional collaborations beyond national borders, establishing joint research programs with European universities and research centers focused on distributed AI, digital ethics, and sustainable technology.
- Proprietary Impact Methodology — Developing a proprietary impact measurement methodology tailored to technology-driven benefit corporations, combining quantitative BIA metrics with qualitative assessments of innovation's societal value.
- Community and Ecosystem Growth — Scaling our digital inclusion and knowledge-sharing initiatives to build a broader ecosystem of organizations aligned with responsible innovation principles.
All efforts will be monitored and reported with full transparency through the 2026 Impact Report, continuing our commitment to accountability and continuous improvement.
Want to know more?
Contact us for more information on our benefit projects and commitment to sustainability.