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

Carungu, J. and Molinari, M. and Nicolò, G. and Pigatto, G. and Sottoriva, C. (2022) Implementing SDGs and Mandatory Non-financial Reporting in Corporate Practices: Insight from an Italian Global Player. In: Cinquini, L. and De Luca, F., eds. Non-financial Disclosure and Integrated Reporting: Theoretical Framework and Empirical Evidence. SIDREA Series in Accounting and Business Administration . Springer. ISBN 978-3-030-90354-1. (doi:10.1007/978-3-030-90355-8_3) (The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided) (KAR id:90845)

The full text of this publication is not currently available from this repository. You may be able to access a copy if URLs are provided. (Contact us about this Publication)
Official URL
https://doi.org/10.1007/978-3-030-90355-8_3

Abstract

Purpose: 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.

Item Type: Book section
DOI/Identification number: 10.1007/978-3-030-90355-8_3
Uncontrolled keywords: Non-financial reporting, Sustainable Development Goals (SDGs), Corporate Governance, Directive 2014/95/EU
Subjects: H Social Sciences
Divisions: Divisions > Kent Business School - Division > Department of Accounting and Finance
Depositing User: Matteo Molinari
Date Deposited: 13 Oct 2021 20:20 UTC
Last Modified: 25 Feb 2022 16:31 UTC
Resource URI: https://kar.kent.ac.uk/id/eprint/90845 (The current URI for this page, for reference purposes)
Molinari, M.: https://orcid.org/0000-0003-3851-4974
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