| dc.description.abstract | The number of companies that have started disclosing their performance with respect to environmental, social and governance (ESG) themes has been growing rapidly in the last two decades. Sustainability reporting, considered as a valuable instrument for reducing the business world’s adverse impacts on the environment and society, has been the object of increasing regulation and standards. This thesis is aimed at advancing the present knowledge on the impacts of corporate sustainability reporting on organizational learning, growth and change, on the one hand, and the roles played by the different parts and features of the reporting process, on the other.
This research makes use of a qualitative case study, performed on an established firm in the Italian local public transport industry. While experts and regulators emphasize the relevance of sustainability reporting in the transition of the business world toward more sustainable ways of being, consensus on the effects of reporting is lacking. The existing literature does not provide clear agreement for arguing for the potential of the practice.
The findings of this study are twofold. Firstly, it finds that reporting can act as a catalyst for organizational learning, growth and change, while strengthening relationships with those stakeholders that demonstrate a high level of engagement. Because each of these processes in turn affects the strategic dimension, improvements in economic performance may well be an indirect, significant consequence.
Secondly, this research draws attention to the relevance during the sustainability reporting process of an initial self-assessment of organizational identity, strategic priorities and resource allocation choices, as well as of measuring results and outcomes. Moreover, the significance of the materiality analysis’ insights is highlighted.
Overall, this thesis provides novel insights to both academics and managers, highlighting that reporting has the potential to strongly influence organizations. Because of the increasing importance of the role it will play in a world that is quickly changing, it is suggested that future research further explores the impacts of sustainability reporting. | en_US |
