L?integrazione degli obiettivi di sostenibilit? nei processi di pianificazione strategica: analisi empirica nel contesto italiano

Federica Balluchi, Barbara Borgato, Katia Corsi and Marta Fundoni

MANAGEMENT CONTROL, 2024, vol. 2024/2, issue 2, 65-88

Abstract: Integrating the sustainability perspective into business operations requires an ?integrated? planning process that helps the organization define how different capitals are relevant in the value creation process. Many studies investigated Integrated Thinking and emerging business practices provide interesting in-sights about the integration of the sustainability perspective into planning and control activities. This paper belongs to the field of research that addresses how the sustainability perspective is integrated through decision-making pro-cesses and strategic planning processes, with the aim of investigating the level and method of integration. From a methodological point of view, this study has exploratory purposes and is based on a documental analysis approach (both manual and computerized), which made it possible to identify the key ele-ments that are crucial in the implementation of Integrated Thinking concerning the strategic sphere. The sample consists of 32 Italian companies listed on the Consob list of entities that have published non-financial reports and with an available strategic plan. Results are quite comforting, although greater atten-tion to certain social and environmental issues is desirable.

Date: 2024
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