LA GOVERNANCE SOSTENIBILE DELLA SUPPLY CHAIN TRA DIRITTO PUBBLICO E PRIVATO: MODELLI VIRTUOSI DEL TERRITORIO EMPOLESE (Titolo progetto: CN4 SPOKE10, PNRR - “ESG, FLUSSI INFORMATIVI E GOVERNO SOCIETARIO NELL'IMPRESA QUOTATA”).

This thesis analyzes the sustainable governance of the supply chain at the intersection of public and private law, with particular attention to virtuous models developed in the Empoli area. The work contributes to the contemporary debate on the integration of Environmental, Social and Governance (ESG) factors into corporate strategies and regulatory systems in general, highlighting how sustainability has become a central paradigm in the regulation of economic activities. Starting from the evolution of the concept of logistics and supply chain management, the research explores the gradual emergence of the principle of sustainable development and its incorporation into European and national law. In particular, it examines the regulatory framework established by the Corporate Sustainability Reporting Directive (CSRD) and the Corporate Sustainability Due Diligence Directive (CSDDD), emphasizing their implications for companies, including small and medium-sized enterprises, as well as the implementation challenges arising from regulatory complexity and ongoing legal developments. The study adopts an interdisciplinary approach aimed at shedding light on the interconnections between corporate governance, directors’ duties, and public policies. It highlights how the adoption of ESG criteria represents not only a regulatory obligation but also a strategic lever for achieving competitive advantages and managing risks along the supply chain. Particular attention is devoted to the role of taxation as a tool for promoting sustainable development, as well as to the importance of sound tax governance within a broader framework of responsible corporate governance. A further focus is placed on the benefit corporation model, analyzed as a possible synthesis between profit-making purposes and the pursuit of the common good. The thesis examines its characteristics, as well as its main advantages and limitations, also in light of existing regulatory and fiscal uncertainties. A distinctive element of the research is the analysis of case studies drawn from the Empoli area, which allows for a concrete observation of how companies of different sizes and sectors are addressing the transition toward sustainability by adopting innovative organizational models and governance tools. In conclusion, the thesis shows that the transition toward sustainable supply chains requires a comprehensive rethinking of governance models, based on a balance between public regulation and private initiative. It also demonstrates that such transformation represents not only a necessity imposed by the regulatory context but also a strategic opportunity for long-term value creation.