The thesis, recently discussed at the University of Bologna, demonstrates the attention that universities, businesses and intellectual professions are dedicating to sustainability issues. In fact, we are realizing that the success of the transition to a more sustainable economic model depends on the study and valorisation of the most virtuous experiences.
The object of the thesis is the identification and in-depth analysis of some elements that characterize the path to adapt the business to the principles and values of Sustainability. These aspects are highlighted by the researcher also through the analysis and comparison of three Italian companies belonging to different sectors, including the Lucefin Group, which have voluntarily started a sustainable transition without waiting for legal obligations.
The thesis is divided into five chapters: historical evolution of Sustainability, integration into the corporate strategy and the definition of an effective governance system, centrality of relationships with stakeholders, non-financial reporting for a clear and transparent communication, planning, control and measurement of performance of sustainability.
Some indicators used to measure and monitor the performance connected to the Sustainability objectives were analysed.
The Lucefin Group supported Doctor Sara Sartori by providing data and information, completing an online questionnaire and making itself available for discussing its 2022 Sustainability Report.
For Dr Sara Sartori, writing her thesis has been the first real opportunity to get in touch with the business life:
“It is certainly an experience that I would do again and that I recommend to all graduates to approach the business world. I thank the Lucefin Group and the other companies I visited for hosting me and the Barbieri & Associati studio for offering me this path and supporting me".
Gianfranco Barbieri, founder of Barbieri & Associati Dottori Commercialisti adds that:
“For Dr. Sartori, presenting a simple thesis would have been enough to graduate with top marks; by the way, she accepted our challenge of investing several months in studying real cases. For us it was a pleasure to put her in contact with companies like the Lucefin Group that are making a difference on the sustainability policy front.”
Meeting Dr. Sartori was a precious opportunity to relive the transformation path that Lucefin has gone through over the last few years. We thank her for the careful study of our Sustainability Report.
We also thanks Studio Barbieri & Associati Dottori Commercialisti of Bologna that involved us in this ambitious research project.