Purpose

Sustainable 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/approach

The 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.

Findings

Sustainability 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/implications

The 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 implications

The 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/value

This 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.

中文翻译：

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综合报告中与气候相关的财务披露：对商业模式有何影响？意大利邮政的案例

目的

可持续发展已成为企业的战略重点。本研究的目的是解释公司可以采取哪些途径来根据联合国可持续发展目标 (SDG) 重新配置其业务模式和公司报告工具。

设计/方法/途径

该研究采用定性方法，并借鉴利益相关者和合法性理论，通过深度访谈、半结构化问卷调查和对公司文件的观察来收集一手和二手数据。

发现

可持续性和气候变化问题在商业模式和报告中的相关性需要改进，以便利益相关者能够参与并了解为限制气候挑战而采取的行动。

研究局限性/影响

案例研究的结果不能进行统计概括，因为它们侧重于意大利背景，没有捕捉到不同国家的监管差异。

实际影响

结果可以帮助管理人员试验、定位、测试和实施业务模型转型，以提高组织内的可持续性水平。此外，披露公司的气候变化风险和机遇以及由此产生的影响（包括财务影响）现在被认为是支持实现可持续发展目标和利益相关者决策过程的关键紧迫性。

原创性/价值

本研究通过关注治理和战略的必要发展以及气候变化披露以支持投资者和其他利益相关者的企业社会责任决策过程，为文献做出贡献。