Net burden of voluntary sustainability reporting: a cost-benefit analysis of reporting in the Italian wine industry
Skibstad, Kristoffer Øren (A.A. 2024/2025) Net burden of voluntary sustainability reporting: a cost-benefit analysis of reporting in the Italian wine industry. Tesi di Laurea in Sustainable innovations, Luiss Guido Carli, relatore Riccardo Giovannini, pp. 68. [Master's Degree Thesis]
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Abstract/Index
Theoretical & regulatory framework. Sustainability reporting in the EU. Stakeholder theory. Literature review/empirical leverage. Sustainability in the Italian wine industry. Size and regional variability. Digital tools and financial incentives in SME sustainability reporting. Cost-of-capital reduction perspective. Cost-benefit analysis. Data collection. Research design overview. Selection and categorization of wineries. Conceptual framework. ESG maturity. Benchmarking analysis. Maturity levels and criteria. Cost-benefit and descriptive statistics. Estimating costs. Financial benefits. Non-financial benefits. Discussion. ESG maturity and reporting landscape. Interpreting the financial costs. Interpreting the financial benefits. Non-financial benefits and strategic positioning. VSME as a possible pathway?
References
Bibliografia: pp. 65-68.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree Program in Strategic Management (LM-77) |
| Chair: | Sustainable innovations |
| Thesis Supervisor: | Giovannini, Riccardo |
| Thesis Co-Supervisor: | Folgiero, Pierroberto |
| Academic Year: | 2024/2025 |
| Session: | Summer |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 30 Sep 2025 09:25 |
| Last Modified: | 30 Sep 2025 09:25 |
| URI: | https://tesi.luiss.it/id/eprint/43368 |
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