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Decarbonizzazione, Governance e Sostenibilità: le Top 100 altoatesine

Author

Listed:
  • Massimiliano Bonacchi

    (Faculty of Economics and Management, Free University of Bozen-Bolzano, Italy)

  • Luca Menicacci

    (Faculty of Economics and Management, Free University of Bozen-Bolzano, Italy)

  • Fabio Zanderigo Jona

    (Faculty of Economics and Management, Free University of Bozen-Bolzano, Italy)

Abstract

Il concetto tradizionale di successo aziendale, basato esclusivamente su fatturato e profitto, sta evolvendo verso una valutazione più completa che include l'impatto ambientale, sociale e di governance (ESG). Questo cambiamento riflette una nuova filosofia economica dove il profitto diventa strumento per realizzare un più ampio progetto aziendale rivolto agli stakeholder. In questo lavoro si è effettuata un'analisi delle prime 100 aziende altoatesine. I risultati rivelano trend positivi: a fronte di un aumento del fatturato del 50% in tre anni, le emissioni di CO2 sono cresciute solo del 3%, con un'intensità di emissioni in linea con i parametri europei. Sul fronte sociale, il costo medio per dipendente è aumentato dell'11% (2020-2022), mentre la governance mostra progressi nella presenza femminile nei CdA, sebbene oltre 60 consigli siano ancora composti solo da uomini.

Suggested Citation

  • Massimiliano Bonacchi & Luca Menicacci & Fabio Zanderigo Jona, 2025. "Decarbonizzazione, Governance e Sostenibilità: le Top 100 altoatesine," BEMPS - Bozen Economics & Management Paper Series BEMPS107, Faculty of Economics and Management at the Free University of Bozen.
    • Handle: RePEc:bzn:wpaper:bemps107
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    Keywords

    ESG; private firms; sustainability reporting; carbon intensity; social accounting; women on board.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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