Mansi, Laura (A.A. 2020/2021) Enterprise and sustainability: an empirical analysis of the international rteporting atandards and the case study of Poste italiane. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Riccardo Tiscini, pp. 158. [Master's Degree Thesis]

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Abstract/Index

Introduction to enterprise sustainability and EU action plam on sustainable development. The path towards sustainable development. The relevance of enterprises for sustainable development. ESG factors: environment, social and governance. The EU action plan on sustainable finance. Disclosure on non-financial information. European directive and state of implementation in Italy. Mandatory disclosure: directive 2014/95/UE on non-financial disclosure and the d.lgs. n. 254/2016. Voluntary disclosure: contraints and opportunities. The extension of the obligation of non-financial reporting. Major empirical analysis regarding the implementation of the d.lgs. 254/2016. Non-financial information: guidelines and reporting standards. The international landscape and the reporting standards. The harmonization process of the reporting standards. Case study: Poste italiane. Sustain & innovate strategic plan. ESG strategy Poste italiane. The group's sistainability policies. Some concrete example of Poste italiane's ESG strategy. Sustainability themes relevant to Poste Italiane: the materiality analysis. Principles and criteria of intyegrated reporting of Poste italiane.

References

Bibliografia: pp. 139-142. Sitografia: p. 143.

Thesis Type:	Master's Degree Thesis
Institution:	Luiss Guido Carli
Degree Program:	Master's Degree Programs > Master's Degree program in Global Management and Politics, English language (LM-77)
Chair:	Financial reporting and performance measurement
Thesis Supervisor:	Tiscini, Riccardo
Thesis Co-Supervisor:	Pinto, Eugenio
Academic Year:	2020/2021
Session:	Summer
Deposited by:	Alessandro Perfetti
Date Deposited:	23 Dec 2021 09:39
Last Modified:	23 Dec 2021 09:39
URI:	https://tesi.luiss.it/id/eprint/31039

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