This document by the Istituto per il Credito Sportivo e Culturale (ICSC) aims to position the Bank as a leader in sustainable and inclusive development through sport and culture. The 2022-2023 Sustainable Development Plan includes initiatives to align governance, funding, financing strategies, and risk management with sustainability goals. A key feature is the Delta platform, launched in March 2023, which evaluates loans using social return on investment (SROI) and ESG risk indicators. After one year, the Delta platform shows sports and cultural projects have a high social return, with an average SROI of 3.9. The analysis highlights strong performance in social and governance aspects but identifies areas for improvement in environmental risk management. The findings underscore the potential of sports and cultural projects to significantly contribute to a sustainable and inclusive society.