| Title | Climate-related financial disclosure in integrated reporting: what is the impact on the business model? The case of Poste Italiane |
|---|---|
| ID_Doc | 70942 |
| Authors | Galeone, G; Onorato, G; Shini, M; Dell'Atti, V |
| Title | Climate-related financial disclosure in integrated reporting: what is the impact on the business model? The case of Poste Italiane |
| Year | 2023 |
| Published | Accounting Research Journal, 36.0, 1 |
| Abstract | PurposeSustainable development has become a strategic priority for companies. The purpose of this study is to explain what paths a company can take to reconfigure its business model and corporate reporting tools in line with the United Nations' Sustainable Development Goals (SDGs). Design/methodology/approachThe research used a qualitative approach and drew on stakeholder and legitimacy theories to collect primary and secondary data through in-depth interviews, semi-structured questionnaires and observation of corporate documents. FindingsSustainability and climate change issues' relevance in the business model and reporting requires improvement so that stakeholders can participate and become aware of the actions put in place to limit the climate challenge. Research limitations/implicationsThe results of the case study cannot be subjected to statistical generalisation, as they focus on the Italian context and do not capture the regulatory divergence of different countries. Practical implicationsThe results can help managers experiment with, orient, test and implement business model transformations to increase the level of sustainability within an organisation. In addition, disclosure of climate change risks and opportunities for the company and the resulting impacts, including financial impacts, is now recognised as a key urgency to support the achievement of the SDGs and the stakeholder decision-making process. Originality/valueThis study contributes to the literature by focusing on necessary developments for governance and strategy and on climate change disclosure to support investors' and other stakeholders' decision-making processes for corporate social responsibility. |
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