ESG Reporting Models and Organizational Design: Evidence from Milan Stock-Exchange Companies

The challenge of the twenty-first century for management is clear: sustainability. Companies no longer work only for shareholders, but stakeholders and the environment are part of the well-being to be created and protected. Sustainability and ESG objectives need measures: for this reason, different types of reporting standards have been created over time, leading to the implementation of ESRS (mandatory from 2024 for large companies and listed companies in Europe). Finally, ESG reporting obligations require new qualified personnel and above all an organizational structure and managerial procedures suitable for working on these challenges. This thesis aims to analyse the different reporting principles and their impact on organizational structure and processes. Specifically, the “Milan Stock Exchange listed companies” reporting standards represent the sample on which the analysis focuses: the main organizational structures developed and their consistency with the ESG objectives and the roles responsible for overseeing these processes are shown, commented and evaluated.