How chief sustainability officers influence sustainability reporting: a study of Italian listed companies
| Thesis title: | How chief sustainability officers influence sustainability reporting: a study of Italian listed companies |
|---|---|
| Author: | Di Maio, Armando |
| Thesis type: | Diploma thesis |
| Supervisor: | Tyll, Ladislav |
| Opponents: | Bruder Badie, Natálie |
| Thesis language: | English |
| Abstract: | This thesis investigates how the presence, hierarchical role, and competence of Chief Sustainability Officer (CSO) affect the quality and quantity of sustainability reporting among companies listed on Euronext Milan. Drawing on the Upper Echelons Theory and Legitimacy Theory, the study evaluates whether CSOs, especially those associated with top executive roles such as CEO or CFO, positively influence sustainability disclosure, assurance, and adherence to GRI standards. The findings reveal that CSO presence and expertise have a strong positive influence on sustainability reporting. However, mixed results are obtained when the CSO role is associated with the CEO or CFO, highlighting the complexity behind CSO appointment and the need for future research about sustainability leadership and reporting. |
| Keywords: | Legitimacy theory; Upper Echelons theory; Sustainability reporting; Chief Sustainability Officer |
| Thesis title: | How chief sustainability officers influence sustainability reporting: a study of Italian listed companies |
|---|---|
| Author: | Di Maio, Armando |
| Thesis type: | Diplomová práce |
| Supervisor: | Tyll, Ladislav |
| Opponents: | Bruder Badie, Natálie |
| Thesis language: | English |
| Abstract: | This thesis investigates how the presence, hierarchical role, and competence of Chief Sustainability Officer (CSO) affect the quality and quantity of sustainability reporting among companies listed on Euronext Milan. Drawing on the Upper Echelons Theory and Legitimacy Theory, the study evaluates whether CSOs, especially those associated with top executive roles such as CEO or CFO, positively influence sustainability disclosure, assurance, and adherence to GRI standards. The findings reveal that CSO presence and expertise have a strong positive influence on sustainability reporting. However, mixed results are obtained when the CSO role is associated with the CEO or CFO, highlighting the complexity behind CSO appointment and the need for future research about sustainability leadership and reporting. |
| Keywords: | Chief Sustainability Officer; Legitimacy theory; Sustainability reporting; Upper Echelons theory |
Information about study
| Study programme: | Management |
|---|---|
| Type of study programme: | Magisterský studijní program |
| Assigned degree: | Ing. |
| Institutions assigning academic degree: | Vysoká škola ekonomická v Praze |
| Faculty: | Faculty of Business Administration |
| Department: | Department of strategy |
Information on submission and defense
| Date of assignment: | 7. 11. 2024 |
|---|---|
| Date of submission: | 14. 5. 2025 |
| Date of defense: | 2. 6. 2025 |
| Identifier in the InSIS system: | https://insis.vse.cz/zp/90271/podrobnosti |