Navigating hybridity through SDG reporting: a case study of a municipally owned enterprise (MOE) in Italy
Anno: 2026
Rivista: QUALITATIVE RESEARCH IN ACCOUNTING & MANAGEMENT
Autori/autrici: Gaspari, Larthia; Guidi, Michele; Giuliani, Marco
Lingua: ENG
Classificazione IRIS: 1.1 Articolo in rivista
Scheda completa IRIS: https://iris.univpm.it/handle/11566/352074
Citazioni:
Navigating hybridity through SDG reporting: a case study of a municipally owned enterprise (MOE) in Italy / Gaspari, L., Guidi, M., Giuliani, M.. - In: QUALITATIVE RESEARCH IN ACCOUNTING & MANAGEMENT. - ISSN 1176-6093. - ELETTRONICO. - 23:2(2026), pp. 200-228. [10.1108/QRAM-09-2024-0188]
Abstract:
Purpose: This study investigates how Sustainable Development Goal (SDG) reporting is used by a municipally owned enterprise (MOE) in Italy to navigate the paradoxes and governance tensions inherent in hybrid public organisations. Design/Methodology/Approach: The research adopts a qualitative single-...case study design, relying on semi-structured interviews with senior managers and document analyses of sustainability reports and financial statements from 2022 and 2023. The company was selected for its voluntary engagement in SDG reporting and exposure to hybrid tensions. Findings: Results show that SDG reporting in the company has evolved from symbolic, narrative-driven disclosures to more structured practices that align with strategic planning and resource allocation. Between 2022 and 2023, the number of reported SDGs increased; references to sub-targets became more explicit; and links between reporting, financial decisions, and stakeholder expectations were strengthened. Reporting supported internal coordination, identity construction, and the negotiation of key paradoxes. Examples of such paradoxes included autonomy versus control and public value versus efficiency. Theoretical and Practical Implications: The study contributes to paradox theory by demonstrating how SDG reporting can serve as a sensemaking and governance tool in hybrid settings. It also extends the literature on public-sector sustainability reporting by showing how global frameworks can be adapted locally to manage complexity. Practically, the study highlights the value of embedding reporting in a company’s strategic and operational processes to reinforce legitimacy and coherence. Originality/Value: This is one of the first empirical studies on SDG reporting by an Italian MOE. The findings offer novel insights into hybrid accountability and sustainability governance under voluntary disclosure regimes.
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Governing Hybrid Municipal Enterprises through Sustainability: Balancing Tensions and Creating Public Value - Evidence from Three Studies
Anno: 2026
Autori/autrici: Gaspari, Larthia
Lingua: ENG
Classificazione IRIS: 8.1 Tesi di dottorato
Scheda completa IRIS: https://iris.univpm.it/handle/11566/353358
Citazioni:
Governing Hybrid Municipal Enterprises through Sustainability: Balancing Tensions and Creating Public Value - Evidence from Three Studies / Gaspari, L.. - (2026 Mar 30).
Abstract:
Le imprese di proprietà comunale (MOE) sono attori ibridi fondamentali nella governance locale, eppure la ricerca non dispone ancora di una comprensione integrata di come queste gestiscano logiche contrastanti e contribuiscano alla creazione di valore pubblico sostenibile. Permangono tre lacu...ne: (1) la letteratura è frammentata e raramente collega i livelli organizzativo, istituzionale e sistemico; (2) la sostenibilità è trattata principalmente come un obbligo di rendicontazione piuttosto che come un meccanismo di governance e di costruzione di senso; (3) il ruolo politico e discorsivo delle MOE nelle arene comunali rimane in gran parte inesplorato. Questa tesi affronta queste lacune attraverso un disegno qualitativo multilivello in tre parti. Una revisione della letteratura ben fondata reinterpreta la ricerca sulle MOE attraverso una lente micro-meso-macro, identificando i disallineamenti tra i livelli come fonti strutturali di tensioni ibride. Un caso di studio su un MOE italiano mostra come la rendicontazione sulla sostenibilità e sugli SDG diventi uno strumento per affrontare i paradossi, allineare la strategia e plasmare l’identità organizzativa. Un’analisi del discorso dei dibattiti nei consigli comunali rivela come gli attori politici mobilitino retoricamente i MOE per costruire legittimità, responsabilità e priorità ESG. Nel complesso, la tesi offre una comprensione sistemica di come la sostenibilità operi nelle sfere organizzativa, istituzionale e politica, facendo progredire la teoria e la pratica sulla governance ibrida e sulla creazione di valore pubblico sostenibile. ​
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The Co-Optation of Gender Equity Issues in Empirical Business Research: A Systematic Literature Review
Anno: 2026
Rivista: BUSINESS ETHICS, THE ENVIRONMENT & RESPONSIBILITY
Autori/autrici: Gaspari, Larthia; Giuliani, Marco
Lingua: ITA
Classificazione IRIS: 1.1 Articolo in rivista
Scheda completa IRIS: https://iris.univpm.it/handle/11566/344632
Citazioni:
The Co-Optation of Gender Equity Issues in Empirical Business Research: A Systematic Literature Review / Gaspari, L., Giuliani, M.. - In: BUSINESS ETHICS, THE ENVIRONMENT & RESPONSIBILITY. - ISSN 2694-6424. - ELETTRONICO. - 35:2(2026), pp. 1263-1278. [10.1111/beer.12844]
Abstract:
The aim of this study is to develop a conceptual framework for examining how gender equity issues are co-opted within CSR activities, focusing on empirical, business-related studies. The authors investigate how companies navigate the co-optation of gender equity, its subphenomena, underlying conditi...ons, and employed strategies. A systematic literature review was conducted, followed by a thematic analysis due to the limited research available on this subject. The findings reveal that companies often engage in “CSR-washing” practices, specifically fem-washing, gender-washing, pink-washing, or rainbow-washing, depending on the target audience and strategic objectives. These practices typically involve superficial actions or messaging that fail to address structural inequalities, using gender equity themes primarily for reputation management or profit-driven motives. While this study provides valuable insights, it is limited by its reliance on the Scopus database, which excludes nonindexed sources. Additionally, the subjective nature of thematic analysis may result in varying interpretations by different researchers. Despite these limitations, this study makes a significant contribution to gender-related CSR research. It offers a systematic overview of the conceptual boundaries, practical manifestations, and contributing factors involved in the co-optation of gender equity issues. This framework lays a strong foundation for future research, particularly quantitative studies and critical analyses of CSR-washing strategies. Additionally, it underscores the importance of structural reforms to ensure authentic gendered CSR practices and highlights the need for stronger regulatory frameworks and standardized reporting to enhance transparency and accountability.
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