Navigating hybridity through SDG reporting: a case study of a municipally owned enterprise (MOE) in Italy

Unofficial AI-generated summary based on the public title and abstract. Not an official translation.

🔬研究者:Provides empirical evidence on SDG reporting as a sensemaking tool in hybrid organizations, extending paradox theory and public-sector sustainability literature.

🏢実務担当者:Highlights the strategic value of embedding SDG reporting into planning and resource allocation for legitimacy and coherence.

🏛政策担当者:Offers insights on how voluntary SDG reporting can be adapted locally to manage complexity, useful for designing disclosure policies for public enterprises.

This study aims to investigate how Sustainable Development Goal (SDG) reporting is used by a hybrid municipally owned enterprise (MOE) in Italy to balance public and private expectations in complex institutional settings. It analyses the selection, framing and justification of reported SDGs to show how disclosures help manage governance tensions and a dual organisational identity. Rather than assessing performance, this study focuses on how reporting practices are mobilised to construct, communicate and reconcile hybrid priorities. This 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 to 2023. The company was selected for its voluntary engagement in SDG reporting and exposure to hybrid tensions. 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 co-ordination, identity construction and the negotiation of key paradoxes. Examples of such paradoxes included autonomy versus control and public value versus efficiency. This 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, this study highlights the value of embedding reporting in a company’s strategic and operational processes to reinforce legitimacy and coherence. To the best of the authors’ knowledge, 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.

• semanticscholar https://www.emerald.com/qram/article-pdf/doi/10.1108/QRAM-09-2024-0188/11219144/qram-09-2024-0188en.pdffirst seen 2026-07-18 07:29:08