Come le aziende italiane del settore energetico affrontano la sfida della decarbonizzazione? In un mondo sempre più orientato alla sostenibilità, le imprese devono rispondere a normative stringenti e alla crescente pressione sociale per ridurre il proprio impatto ambientale. Lo studio condotto da E. De Camillis, T. Izzo, D. Mancini analizza come le principali società italiane quotate in borsa nel settore energetico misurano, gestiscono e comunicano le proprie emissioni di gas serra. Quali strategie adottano? Come integrano la sostenibilità nei loro modelli di business? E soprattutto, quanto sono trasparenti nella loro rendicontazione ambientale? 

Abstract

Due to the worldwide regulatory developments on the carbon-related issue, companies are increasingly pressured to adopt targeted reduction actions and improve their performance on carbon emissions. Corporate emission reporting is becoming a highly required practice especially for those organizations operating in carbon-intensive industries such as the energy sector. However, how companies measure and self-report their efforts regarding greenhouse gas (GHG) emissions remains highly heterogeneous. Therefore, to ensure a rapid, effective, and lasting corporate response to climate change, it is crucial to investigate and understand, through the voluntary and mandatory dissemination of information, why companies pursue carbon reduction strategies and how corporate behaviors can be interpreted along these pathways. Using a content analysis approach, this paper aims to underscore the GHG-related disclosure trends, content and strategies adopted by Italian listed companies operating in the energy sector. The aim of this study is two-fold. First, it examines the extent to which oil and gas utilities disclose GHG information and clarify their total carbon footprint. Second, it investigates whether these organizations use regulatory information not only for external reporting purposes, but also for internal decision-making by integrating decarbonization into their control and performance measurement systems. This paper provides valuable insights, for scholars and practitioners, into the environmental reporting practices for decarbonization, and the carbon management system of Italian energy companies. 

Keywords: Società italiane quotate, GHG emission, Report di sostenibilità,, sistemi di misurazione e controllo, strategie di decarbonizzazione, content analysis.

Autori 

E. De Camillis, T. Izzo, D. Mancini