Risk analysis frameworks as a tool for defining materiality in the CSRD context: the Italian case of WinTime S.p.a.
Capasso, Roberto (A.A. 2024/2025) Risk analysis frameworks as a tool for defining materiality in the CSRD context: the Italian case of WinTime S.p.a. Tesi di Laurea in Sustainable strategies for business leaders, Luiss Guido Carli, relatore Maria Jell-Ojobor, pp. 75. [Master's Degree Thesis]
Full text for this thesis not available from the repository.
Abstract/Index
Literature rev. The origins of the debate on materiality. From motivations to material themes. A plurality of visions. The different reporting standards. Limitations of voluntary reporting standards. The European regulatory response. Material theme identification systems. Risk-based approaches. The Italian landscape and the organizational model 231. GAP in the literature. Theoretical framework. How institutional pressures and the search for legitimacy can make CSRD a strategic trigger. Risk analysis of the 231 organizational model enhanced for inward materiality. Reconfigure internal capabilities to accommodate CSRD compliance. Methodology. Poor availability of ESG capabilities and operational difficulties. Patterns of relevance attribution in the identification of material topics. Evidence from the interview with top management.
References
Bibliografia: pp. 31-38.
| Thesis Type: | Master's Degree Thesis |
|---|---|
| Institution: | Luiss Guido Carli |
| Degree Program: | Master's Degree Programs > Master's Degree Program in Strategic Management Digital (LM-77) |
| Chair: | Sustainable strategies for business leaders |
| Thesis Supervisor: | Jell-Ojobor, Maria |
| Thesis Co-Supervisor: | Homberg, Fabian Kurt Falk |
| Academic Year: | 2024/2025 |
| Session: | Extraordinary |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 10 Sep 2026 12:08 |
| Last Modified: | 10 Sep 2026 12:08 |
| URI: | https://tesi.luiss.it/id/eprint/46799 |
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