Resilient elegance: ESG, performance and strategic transformation in the luxury and made in Italy industry

Masala, Fabiana (A.A. 2024/2025) Resilient elegance: ESG, performance and strategic transformation in the luxury and made in Italy industry. Tesi di Laurea in Financial reporting and performance measurement, Luiss Guido Carli, relatore Francesco Paolone, pp. 112. [Master's Degree Thesis]

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Abstract/Index

Historical evolution of sustainability in regulation. Key ESG reporting regulations in Europe. The Italian regulatory framework: transposition and application. Regulatory implications in the luxury, fashion and made in Italy sectors: obligations and opportunities. ESG criteria: fundamental concepts. Insight into the three ESG pillars. Criticism and limits of the application of ESG criteria. Theoretical framework: ESG as a driver of corporate performance. Introduction to the methodology. Formulation of research hypotheses. Methodology and analysis. Validation of the research hypotheses. Real or cosmetic sustainability?

References

Bibliografia: pp. 100-112.

Thesis Type: Master's Degree Thesis
Institution: Luiss Guido Carli
Degree Program: Master's Degree Programs > Master's Degree Program in Management, English language (LM-77)
Chair: Financial reporting and performance measurement
Thesis Supervisor: Paolone, Francesco
Thesis Co-Supervisor: Pierini, Lucia
Academic Year: 2024/2025
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 18 Feb 2026 11:04
Last Modified: 18 Feb 2026 11:04
URI: https://tesi.luiss.it/id/eprint/44883

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