Materiality is the driver through which companies can select issues to be included in non-financial reports favouring expectations of all the stakeholders. The aim of this research is to investigate, under the lens of Stakeholder Theory and Instrumental Stakeholder Theory, the possible...

The relationship between biodiversity and ethics is complex and concern the broader environmental ethics. In the agricultural industry, these issues are fundamental and, in the context of agro-biodiversity, bread production activity plays a primary role. Artisanal bread and its derivatives...

Purpose This paper aims to understand how companies addressed and revisited their sustainable development goals (SDGs) engagement during COVID-19. Design/methodology/approach The study conducts semi-structured interviews with the sustainability managers of 16 Italian listed companies acting for...