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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