This book chapter explores how the adoption of the Sustainable Development Goal (SDG)s and the introduction of the 2014/95/EU Directive (EU Directive) is likely to inspire organisational changes in the context of Sustainability Report preparers. Design/methodology/approach—A case study is performed on Enel, one of the world’s leading integrated electricity and gas operators. The case study is based on in-depth interviews with key decision-makers—who played a crucial role in preparing the Sustainability Reports and adopting the EU Directive—and document analysis on non-financial reports. Findings—Findings show that from 2015, Enel has revolutionised its growth model, placing relevant SDGs at the core of the value chain process. In addition, our findings pinpoint that the introduction of the EU Directive has strengthened the culture of non-financial information within the organisation, encouraging greater awareness and high-value global engagement. Originality/value/contribution—This research contributes to the academic debate in two ways. Firstly, it adds value to the current academic debate on how the SDGs are being integrated into corporate strategies and practices in the context of Sustainability Report preparers. Secondly, it provides insight for practitioners and regulators about the EU Directive’s material changes produced on corporate governance and internal control mechanisms.

Carungu, J., Molinari, M., Niccolò, G., Pigatto, G., Sottoriva, C., Implementing SDGs and Mandatory Non-Financial Reporting in Corporate Practices: Insight from an Italian Global Player, in Lino Cinquini, F. D. L. (ed.), Non-financial Disclosure and Integrated Reporting, Springer, Cham 2022: <<SIDREA SERIES IN ACCOUNTING AND BUSINESS ADMINISTRATION>>, 2022 61- 84 [http://hdl.handle.net/10807/211362]

Implementing SDGs and Mandatory Non-Financial Reporting in Corporate Practices: Insight from an Italian Global Player

Sottoriva, Claudio
2022

Abstract

This book chapter explores how the adoption of the Sustainable Development Goal (SDG)s and the introduction of the 2014/95/EU Directive (EU Directive) is likely to inspire organisational changes in the context of Sustainability Report preparers. Design/methodology/approach—A case study is performed on Enel, one of the world’s leading integrated electricity and gas operators. The case study is based on in-depth interviews with key decision-makers—who played a crucial role in preparing the Sustainability Reports and adopting the EU Directive—and document analysis on non-financial reports. Findings—Findings show that from 2015, Enel has revolutionised its growth model, placing relevant SDGs at the core of the value chain process. In addition, our findings pinpoint that the introduction of the EU Directive has strengthened the culture of non-financial information within the organisation, encouraging greater awareness and high-value global engagement. Originality/value/contribution—This research contributes to the academic debate in two ways. Firstly, it adds value to the current academic debate on how the SDGs are being integrated into corporate strategies and practices in the context of Sustainability Report preparers. Secondly, it provides insight for practitioners and regulators about the EU Directive’s material changes produced on corporate governance and internal control mechanisms.
Inglese
Non-financial Disclosure and Integrated Reporting
9783030903541
Springer
2022
Carungu, J., Molinari, M., Niccolò, G., Pigatto, G., Sottoriva, C., Implementing SDGs and Mandatory Non-Financial Reporting in Corporate Practices: Insight from an Italian Global Player, in Lino Cinquini, F. D. L. (ed.), Non-financial Disclosure and Integrated Reporting, Springer, Cham 2022: <<SIDREA SERIES IN ACCOUNTING AND BUSINESS ADMINISTRATION>>, 2022 61- 84 [http://hdl.handle.net/10807/211362]
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10807/211362
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