CFOs in action towards a digital and sustainable future
Digitalisation and sustainability are now essential pillars for companies. These are no longer separate trends but a joint transformation affecting strategies, governance, and operational processes. How can CFOs rise to the challenge and turn technological innovation into an ally for sustainability?
The role of the CFO in the transition to a digital and sustainable business model
Digitalisation and sustainability are no longer separate concepts, but two sides of the same coin in modern business management. The role of the Chief Financial Officer is evolving: no longer just a guardian of the numbers, but also a strategist for innovation and sustainability.
A Guide to Key Concepts for Navigating the World of Emissions and Carbon Management
The journey of companies and individuals toward a true understanding and management of climate change begins with clarity on fundamental concepts. For this reason, the CAPTION research team of the University of Sassari has developed a glossary dedicated to the most relevant terms in the field of greenhouse gases, environmental disclosure, and sustainability strategies.
Accounting and sustainability: the effectiveness of internal sustainability controls
In today’s context, where companies are increasingly required to report their environmental impact with greater transparency, the quality of sustainability reporting depends strongly on the consistency and integration between financial and managerial accounting.
CFOs and innovation: how digitalisation and sustainability are transforming corporate finance
Sustainability and digital transformation are redefining the role of the Chief Financial Officer (CFO), pushing it beyond the traditional boundaries of financial management. In a world where ESG data and emerging technologies are increasingly central, the CFO becomes a key player in creating sustainable value and managing risk.
Strategies and control systems for pollutant emissions in companies in the energy sector
How are Italian energy companies responding to the challenge of decarbonisation? In a world increasingly focused on sustainability, businesses must comply with strict regulations and respond to growing societal pressure to reduce their environmental impact.
Resilience and sustainability: how a Sicilian winery is facing the challenges of the future
In a constantly evolving world where environmental, economic, and social crises are intensifying, businesses are increasingly required to adapt and innovate in order to survive. But can challenges be turned into opportunities?
The social side of sustainability in business models: myth or strategic lever for low-cost airlines?
Do companies that integrate social sustainability into their business models truly gain economic advantages? And how does the social dimension of sustainability influence innovation and organisational resilience?
Auditing and sustainability: are auditors more sceptical of ‘green’ companies?
In recent years, companies with a strong “green” reputation have gained increased attention from investors and markets. But how does the role of auditors change when faced with firms that present themselves as sustainable?
Which Theories Guide Sustainability Reporting?
Sustainability reporting has become a central topic in the landscape of non-financial disclosure. But which theoretical frameworks are driving its evolution?