The paper examines the topic of corporate sustainability and non-financial communication, with particular reference to the Italian regulatory and operational context. Its goal is to investigate how Italian companies respond to European regulations, in particular Directive 2014/95/EU (Non Financial Reporting Directive) and Directive 2022/2464/EU (Corporate Sustainability Reporting Directive), and how these influence their reporting practices and strategy.
The paper also presents an empirical analysis of two Italian companies, Fedabo S.p.A. SB and Gruppo Lucefin S.p.A., who have implemented sustainability strategies. All the challenges and opportunities related to non-financial reporting and compliance with European regulations emerge through interviews and case studies.
The conclusions of the thesis show how sustainability is becoming a central pillar of Italian business strategies, strengthening transparency and competitiveness.

Dr Sara Baffelli declares:
“Writing this paper has been an extremely formative experience, which allowed me to go deeper into the topic of corporate sustainability and non-financial communication. Through interviews with representatives of the Lucefin Group, such as the entrepreneur Giorgio Buzzi and his collaborator on sustainability matters Federica Giorgi, I was able to understand how sustainability, for this company, is not just an ethical question, but also a fundamental strategic element. The company fully integrates sustainability principles into its operational choices and long-term policies. This collaboration offered me a valuable practical point of view, confirming how transparency, innovation and social responsibility are crucial levers to guarantee the success and competitiveness of a company in the contemporary context."

We thank Dr Baffelli for her accurate analysis and valuable contribution offered through this study, which highlights the importance of a corporate vision oriented towards sustainability as a growth factor. The research also contributes to raising awareness around the topic in the academic world.