Eco innovation disclosure in Italian Firms: A Content Analysis Approach
Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Carmelo Arena, Stefania Veltri, Franco Rubino
Anno di pubblicazione 2025 Fascicolo 2025/1
Lingua Inglese Numero pagine 20 P. 39-58 Dimensione file 109 KB
DOI 10.3280/MACO2025-001003
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The increasing urgency to rethink economic development models in favor of sustainability, combined with growing stakeholder pressures on companies, has fostered the interest in eco-innovation, which encompasses the adoption of techniques, processes, systems, and products aimed at reducing or eliminating harmful environmental impacts. In this context, the aim of the study is to examine whether Italian companies disclose eco-innovation in their sustainability reports. To address this question, we employ a content analysis of sustainability reports from leading Italian companies in innovation and sustainability practices, based on R&D investments and ESG scores, extracted from Refinitiv. The findings suggest that green innovation remains an emerging topic yet to be fully embraced in corporate reporting practices. This study expands the academic literature on eco-innovation disclosure and offers valuable insights for managers, enabling them to critically evaluate their sustainability reports, improve the quality of their communications, and enhance transparency levels.
Parole chiave:Eco-innovation, Content analysis, Sustainability reporting
Carmelo Arena, Stefania Veltri, Franco Rubino, Eco innovation disclosure in Italian Firms: A Content Analysis Approach in "MANAGEMENT CONTROL" 1/2025, pp 39-58, DOI: 10.3280/MACO2025-001003