From compliance to strategy: the role of double materiality in shaping corporate sustainability: analysis of the energy and utilities sector
Calì, Lucio (A.A. 2024/2025) From compliance to strategy: the role of double materiality in shaping corporate sustainability: analysis of the energy and utilities sector. Tesi di Laurea in International project finance & sustainability, Luiss Guido Carli, relatore Federico Merola, pp. 130. [Master's Degree Thesis]
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Abstract/Index
Sustainability and ESG principles, meaning and evolution. The concept of sustainability. ESG principles and the CSR. Climate justice before Paris agreement: the evolution of equity in global climate governance. Paris agreement. Agenda 2030. European green deal. ESG and sustainability awareness. EU taxonomy. EU Corporate social due diligence disclosure (CSDDD). Sustainability nowadays: doubts, strengths, industrial policies and a new paradigm. Sustainability report and its regulatory framework. Before the compliance. First step: the Non-financial disclosure directive (NFRD). The current regulation: corporate social responsibility directive (CSRD). The EFRAG. GRI standards. The IFRS and its sustainability standards. What is “materiality”? How did it evolve? The IRO assessment. Stakeholder engagement. Positive approaches versus challenges and critical reflections. Beyond the sustainability report: climate risks and corporate transparency. New climate-related risks: from the birth to the current treatment. Physical and transition risks features. The EFRAG provision over climate-related risks. Critics and limitation of the EFRAG’s climate risks provisions. Climate risks valuation and scenarios. Corporate challenges in climate risk management and the role of open-source frameworks. Transparency versus protection of trade secrets: a general overview. Balancing CSRD and CSDDD with the protection of trade secrets. Sanctions and liabilities over sustainability disclosure. The omnibus package and its recent developments. Desk analysis conducted on a sample of energy and utilities companies. ESG position of the Italian energy and utilities sector before CSRD. Introduction to the desk analysis: scope. Sample and sources. Methodology. Methodological limitations. Findings. Data discussion. Doubts and criticisms raised after the first year of CSRD compliance.
References
Bibliografia: pp. 123-129.
| 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: | International project finance & sustainability |
| Thesis Supervisor: | Merola, Federico |
| Thesis Co-Supervisor: | Marotta, Nicola Angelo |
| Academic Year: | 2024/2025 |
| Session: | Extraordinary |
| Deposited by: | Alessandro Perfetti |
| Date Deposited: | 14 Jul 2026 10:39 |
| Last Modified: | 14 Jul 2026 10:39 |
| URI: | https://tesi.luiss.it/id/eprint/46382 |
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