Sustainability reporting is a central topic in the landscape of non-financial disclosure, but what theories are driving its evolution?

Sustainability reporting has become a central topic in the landscape of non-financial disclosure. But which theoretical frameworks are driving its evolution?

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?

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?

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?

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.

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.

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.