Assessing Sustainability Reporting in the agri-food sector: a comparative analysis of Italian companies under the Corporate Social Responsibility Directive

This thesis explores the evolution and application of sustainability reporting in the agri-food sector, focusing on three prominent Italian companies. Chapter 1 offers an in-depth exploration of the regulatory framework for sustainability reporting, detailing the progression from voluntary initiatives to mandatory compliance, driven by the evolution of European Union directives and culminating in the adoption of the Corporate Sustainability Reporting Directive (CSRD). Chapter 2 builds upon a structured review of the existing literature which delves into three main areas: the sustainable agri-food supply chain, the role of the circular economy in fostering sustainable agri-food systems, and emerging methods to combat food waste. These topics are analysed to underline their role in shaping not only sustainable practices but also the narrative and accountability embedded in sustainability reports. Finally, drawing on the information presented in the preceding chapters, chapter 3 conducts an in-depth analysis of the sustainability reports of the selected companies, evaluating the extent to which their disclosures align with the CSRD's standards. The directive mandates comprehensive and transparent reporting across Environmental, Social, and Governance (ESG) dimensions, ensuring consistency, comparability, and accountability. Through a detailed content analysis, the study identifies strengths, challenges, and areas for improvement in corporate sustainability practices.