Case Studies

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.

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.

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.