Reaching the SDGs by 2030: At what point is Italy? Evidence from firms at the regional clusters’ level

Framing of the research. The implementation of the SDGs, one of the most urgent and current challenges, requires adaptation to sub-national contexts and the involvement of many actors, including firms. Purpose of the paper. The paper examines the Italian situation regarding the achievement of the SDGs through the lens of the adoption of the 2030 Agenda by firms from different Italian regions. Methodology. The research involved 30 Italian listed companies from Northern and Central-Southern Italy, selected from the CONSOB’s list of firms providing a non-financial declaration. An integral reading of the documents with subsequent interpretation was performed. Results. Regional localization does not affect the overall contribution to the SDGs, which is limited for all firms. Instead, the geographic localization of firms at the regional scale differentiates the prioritized SDGs: Northern firms are more oriented towards social and economic SDGs, while Central-Southern firms focus more on environmental ones. Research limitations. The paper represents a preliminary exploration of Italian firms’ advancements towards the SDGs over a regional space. Future research developments could focus on sample enlargement and the exploration of sub-national specificities in other countries around the world. Managerial implications. Italian firms should enhance their commitment to the 2030 Agenda in all its ambitions by incorporating the sustainable goals within their corporate culture and strategic posture. Originality of the paper. The study responds to the need to consider sub-national specificities in the literature on sustainable development by capturing the connections between firms, their territory of operation, and the SDGs.