In recent years, the regulatory and competitive environment in which public companies operate has undergone significant changes, driven by the interplay of two fundamental dynamics: the introduction of new legislative provisions in the ESG domain and the rapid advancement of digital technologies. A cornerstone of this transformation is the Corporate Sustainability Reporting Directive (CSRD), which imposes stringent obligations on organizations regarding sustainability reporting. The directive requires detailed and systematic disclosure of environmental, social, and governance (ESG) information, promoting greater transparency and accountability. Simultaneously, digital transformation has opened new opportunities for enhancing the processes of data collection, analysis, and communication, enabling companies to comply more efficiently with new regulatory requirements and to respond more effectively to stakeholders' expectations. This study aims to analyze the critical role of digital transformation in public enterprises and its implications concerning the obligations imposed by the CSRD. The preparation of sustainability reports, in light of the new regulatory provisions and the opportunities offered by technological innovations, requires a deep understanding of the internal and external factors that may positively or negatively affect organizations' ability to adapt to these new demands. The case study of Viva Servizi S.p.A. fits within this dynamic context and seeks to understand the impact of digitalization on the preparation of sustainability reports in the public sector. This topic has been examined to analize the forces driving change processes, the resistance posed by internal actors, and the necessary actions to overcome such resistance. Change management emerges as a critical theme in academic research; analyzing it within the public sector allows for a better understanding of the peculiarities of a context governed not by competitive market dynamics but by strong regulatory constraints and deeply ingrained organizational routines. Nevertheless, this sector remains subject to shifts in the competitive landscape and regulatory interventions.
Negli ultimi anni, il contesto normativo e competitivo in cui operano le aziende pubbliche ha subito significativi mutamenti, determinati dall’interazione, tra le altre, di due dinamiche fondamentali: l’introduzione di nuove disposizioni legislative in ambito ESG e il rapido avanzamento delle tecnologie digitali. Un elemento cardine di questo cambiamento è rappresentato dalla Corporate Sustainability Reporting Directive (CSRD), che impone alle organizzazioni obblighi stringenti in termini di rendicontazione di sostenibilità e richiede una divulgazione dettagliata e sistematica delle informazioni ambientali, sociali e di governance, orientandosi verso una maggiore trasparenza e responsabilità. Parallelamente, la trasformazione digitale ha aperto nuove opportunità per il miglioramento dei processi di raccolta, analisi e comunicazione dei dati, consentendo alle aziende di adeguarsi con maggiore efficienza alle nuove disposizioni normative e di rispondere in modo più puntuale alle esigenze degli stakeholder. Il presente lavoro si pone l’obiettivo di analizzare il ruolo cruciale della trasformazione digitale nelle imprese pubbliche e le sue implicazioni in relazione agli obblighi imposti dalla CSRD. La realizzazione del report di sostenibilità, alla luce delle nuove disposizioni normative e delle opportunità offerte dalle innovazioni tecnologiche, richiede una profonda comprensione dei fattori interni ed esterni che possono influenzare positivamente o negativamente la capacità delle organizzazioni di adattarsi a queste nuove esigenze. Il caso di studio “Viva Servizi S.p.A.” si inserisce in questa realtà dinamica e mira a comprendere l’impatto della digitalizzazione sulla realizzazione del report di sostenibilità nel settore pubblico. Tale tematica è stata analizzata al fine di monitorare le forze che attivano i processi di cambiamento, le resistenze poste in essere dagli attori interni e le relative azioni necessarie a superarle. La gestione dei processi di cambiamento, infatti, risulta una tematica cruciale nella ricerca accademica; approfondire tale analisi nel settore pubblico consente di cogliere le peculiarità di un contesto non regolato dal mercato concorrenziale ma da vincoli normativi forti e da routine organizzative consolidate nel tempo, comunque soggetto ai cambiamenti del contesto competitivo e agli interventi normativi.
DIGITALIZZAZIONE E REPORT DI SOSTENIBILITÀ NELLE PUBLIC UTILITIES TERRITORIALI: IL CASO STUDIO DI VIVA SERVIZI S.P.A.
SARDELLA, TOMMASO
2025
Abstract
In recent years, the regulatory and competitive environment in which public companies operate has undergone significant changes, driven by the interplay of two fundamental dynamics: the introduction of new legislative provisions in the ESG domain and the rapid advancement of digital technologies. A cornerstone of this transformation is the Corporate Sustainability Reporting Directive (CSRD), which imposes stringent obligations on organizations regarding sustainability reporting. The directive requires detailed and systematic disclosure of environmental, social, and governance (ESG) information, promoting greater transparency and accountability. Simultaneously, digital transformation has opened new opportunities for enhancing the processes of data collection, analysis, and communication, enabling companies to comply more efficiently with new regulatory requirements and to respond more effectively to stakeholders' expectations. This study aims to analyze the critical role of digital transformation in public enterprises and its implications concerning the obligations imposed by the CSRD. The preparation of sustainability reports, in light of the new regulatory provisions and the opportunities offered by technological innovations, requires a deep understanding of the internal and external factors that may positively or negatively affect organizations' ability to adapt to these new demands. The case study of Viva Servizi S.p.A. fits within this dynamic context and seeks to understand the impact of digitalization on the preparation of sustainability reports in the public sector. This topic has been examined to analize the forces driving change processes, the resistance posed by internal actors, and the necessary actions to overcome such resistance. Change management emerges as a critical theme in academic research; analyzing it within the public sector allows for a better understanding of the peculiarities of a context governed not by competitive market dynamics but by strong regulatory constraints and deeply ingrained organizational routines. Nevertheless, this sector remains subject to shifts in the competitive landscape and regulatory interventions. File | Dimensione | Formato | |
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https://hdl.handle.net/20.500.14242/202888
URN:NBN:IT:UNIVPM-202888