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Abstract
Purpose – This study examines the sustainability reports of Italian port authorities to highlight the connection between strategic sustainability objectives, financial and non-financial indicators and sustainability reports.
Design/methodology/approach – The research context includes all the Italian port authorities. The theoretical framework used considers sustainability reporting as part of a comprehensive process that includes strategic planning and management, sustainability targets and indicators, and is linked to sustainability accounting. Accordingly, for each port authority,strategic plans,financialstatements and sustainability reports are evaluated through a manual content analysis to examine their contents and also any links between them.
Findings –The analysis highlights how sustainability reports often appear asstandalone documentsrather than as components of a broader process. They often fail to establish a clear link between the sustainable strategic objectives, the financialresourcesinvested in pursuing themas well as any detailed performancemetrics. A further significant result isthe lack of external assurance, which could undermine the credibility ofsustainability reports.
Originality/value – This study contributes to current public sector literature on sustainability reporting by investigating a neglected area: port authorities, which significantly impact the environment. Unlike previous studies, this research adopts a comprehensive approach by examining the connection between strategic planning, related objectives, accounting and sustainability reports, treating them as interconnected rather than isolated.