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Sustainable or not sustainable? The readiness of Italian companies to the sustainable process integration and reporting

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Analysis assesses readiness of Italian SMEs for sustainability reporting, indicating gaps compared to B Corporations.

Italian SMEs show a high absolute value in readiness for sustainability reporting despite overall lower preparedness than B Corporations.
The index correlates with company size, showing larger companies exhibit higher readiness scores for sustainable reporting.
Statistical methodologies reveal that many listed SMEs lack the necessary processes for compulsory sustainability reporting by 2026.
The results highlight the urgent need for smaller SMEs to improve their sustainability practices and reporting strategies.

Gazzola et al. (2025) studied this question.

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