Comparative analysis of ESG strategy determinants: case studies of Italy and the Czech Republic

Fabretti, Andrea (A.A. 2023/2024) Comparative analysis of ESG strategy determinants: case studies of Italy and the Czech Republic. Tesi di Laurea in Corporate strategy, Luiss Guido Carli, relatore Luigi Nasta, pp. 96. [Master's Degree Thesis]

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Abstract/Index

Literature & theoretic review. Current analysis. Origin and meaning of corporate social responsibility. Environmental, social, and governance. Sustainability and ESG practices in Italy. Italian businesses current situation and specific statistics. Sustainability and ESG practices in the Czech Republic. Czech Republic businesses current situation and specific statistics. Comparative analysis between Italian and Czech companies and their commitment to ESG. Regulatory analysis. The 2030 agenda and sustainable development goals. The European green deal. Non-financial reporting directive (directive 2014/95/EU, “NFRD”). Corporate sustainability reporting directive (directive 2022/2464/EU, “CSRD”). Corporate sustainability due diligence directive (directive 2024/1760 EU, “CSDDD”). EU taxonomy regulation (regulation 2020/852/EU). Sustainable financial disclosure regulation (regulation 2019/2088/EU, “SFDR”). Current business strategy analysis. Profile of interviewed companies. Territorial context influence on ESG strategies. Regulatory context influence on ESG strategies. Corporate culture influence on ESG strategies. Environmental focus. Social focus. Governance focus. Analysis of results: impact of territorial, regulatory, and cultural contexts on ESG strategies. Key benefits of sustainability strategies in Italy. Key benefits of sustainability strategies in the Czech Republic. Analysis of results: benefits observed from sustainability strategies.

References

Bibliografia. pp. 83-88.

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: Corporate strategy
Thesis Supervisor: Nasta, Luigi
Thesis Co-Supervisor: Giovannini, Riccardo
Academic Year: 2023/2024
Session: Autumn
Deposited by: Alessandro Perfetti
Date Deposited: 07 May 2025 12:13
Last Modified: 07 May 2025 12:13
URI: https://tesi.luiss.it/id/eprint/41998

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