Publicação
The quality of CSR reporting of Italian Food & Beverage companies
| Resumo: | This dissertation examines how Italian Companies operating in the Food & Beverage Sector, report on Sustainability under the new European Sustainability Reporting Standards (ESRS). The sample includes three Italian companies: Campari Group, Orsero S.p.A., and Valsoia S.p.A., and two multinational corporations: AB InBev, and Nestlé S.A., covering the 2024 reporting year. The goal is to evaluate the quality of their ESG Reports and to compare them with the ones of international counterparts, to understand whether Italian reporting has reached a similar level. To achieve this, the study applies two methods: a benchmarking scoring system, which measures compliance with ESRS requirements, and a qualitative content analysis, which looks at the clarity and accessibility of information. The analysis shows that AB InBev and Nestlé S.A. perform best, publishing detailed and user-friendly reports that include long time series, normalized data, and more comprehensive assurance. Campari performs well among Italian firms but still shows weaknesses in comparability and timeliness. Orsero S.p.A. and Valsoia S.p.A. provide essential disclosures but with fewer details, shorter time horizons, and limited external verification. Overall, Italian companies show progress but still lag behind global peers. The value of this research is to combine regulatory compliance and communication quality in one assessment, offering evidence from the first ESRS cycle and proposing a practical framework that can help both researchers and companies improve the effectiveness of ESG reporting. |
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| Autores principais: | Antonazzo, Sara |
| Assunto: | Sustentabilidade -- Sustainability Responsabilidade social das empresas -- Corporate social responsibility ESRS European Sustainability Reporting Standards Indústria alimentar -- food industry Indústria de bebidas -- beverage industry Normas europeias de relatórios de sustentabilidade |
| Ano: | 2025 |
| País: | Portugal |
| Tipo de documento: | dissertação de mestrado |
| Tipo de acesso: | acesso aberto |
| Instituição associada: | ISCTE |
| Idioma: | inglês |
| Origem: | Repositório ISCTE |
| Resumo: | This dissertation examines how Italian Companies operating in the Food & Beverage Sector, report on Sustainability under the new European Sustainability Reporting Standards (ESRS). The sample includes three Italian companies: Campari Group, Orsero S.p.A., and Valsoia S.p.A., and two multinational corporations: AB InBev, and Nestlé S.A., covering the 2024 reporting year. The goal is to evaluate the quality of their ESG Reports and to compare them with the ones of international counterparts, to understand whether Italian reporting has reached a similar level. To achieve this, the study applies two methods: a benchmarking scoring system, which measures compliance with ESRS requirements, and a qualitative content analysis, which looks at the clarity and accessibility of information. The analysis shows that AB InBev and Nestlé S.A. perform best, publishing detailed and user-friendly reports that include long time series, normalized data, and more comprehensive assurance. Campari performs well among Italian firms but still shows weaknesses in comparability and timeliness. Orsero S.p.A. and Valsoia S.p.A. provide essential disclosures but with fewer details, shorter time horizons, and limited external verification. Overall, Italian companies show progress but still lag behind global peers. The value of this research is to combine regulatory compliance and communication quality in one assessment, offering evidence from the first ESRS cycle and proposing a practical framework that can help both researchers and companies improve the effectiveness of ESG reporting. |
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