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The paper aims at investigating the impact of UN Sustainable Development Goals (SDGs) 2030 on Italian “public interest entities” both in term of approaches to non-financial disclosure and on business strategies. The analysis focuses on the investigation of the relationships between the 17 SDGs and the set of non-financial information defined in bont the EU Directive 2014/95/EU and the related Italian L.D. n. 254 of 30 December 2016. SDGs has been significantly analysed in the literature, considering the effects on sustainability policies adopted by the States, but little attention has been paid to the policies adopted by companies. The awareness of companies towards the business implication connected to the achievemt of these goals translate into a new conscientious path, in compliance with sustainability standards. In this framework, the paper investigates the entire population of Italian companies subject to the publishing of non-financial information disclosure, with the exclusion of banks and insurance companies. For each company under investigation, two kinds of analysis are presented: (1) firstly, the company’s level of sustainability derived from the company website; (2) the approach in pursuing the 17 SDGs. The overall results are quite comforting in term of companies’ sustainability aptitude. Over the years, Italian public interest entities have implemented active policies linked to the achievement of some specific goals, in compliance with the Italian legislation, although divergences still emerge among the Italian areas, as a result of cultural differences that still exist and affect companies’ approaches to sustainability issues. In this regard, the results of the analysis are interesting for government authorities to regulat the pursuit of sustainability goals.
Gazzola et al. (Tue,) studied this question.