Selected Paper 2023 Sinergie-SIMA 2023 Conference “Rediscovering Local Roots and Interactions in Management”

Framing of the research. The implementation of the SDGs, one of the biggest challenges to be urgently addressed for the future of planet and humanity, varies by geographic area. Purpose of the paper. The paper aims to examine the Italian situation as to the achievement of the SDGs to highlight differences or homogeneity through the lens of the adoption of the 2030 Agenda by the firms from different Italian regions. Methodology. The research involved a sample of 30 Italian listed companies from Northern and Central-Southern Italy, selected by the CONSOB’s list of firms providing a non-financial declaration. An integral reading of the documents with subsequent interpretation of the contents were performed. Results. In terms of overall contribution to the SDGs, the regional localization does not impact since Italian firms show an overall SDG involvement being limited. Conversely, the geographic localization of firms at regional scale differentiates the prioritized SDGs: Northern firms are more oriented to social and economic SDGs, while Central-Southern firms to environmental ones. Research limitations. The paper represents a preliminary exploration on the Italian firms’ advancements towards the sustainable goals over a regional space. A future research development could be glimpsed in the enlargement of sample and focus on the sub-national specificities of other countries around the world. Managerial implications. Italian firms should enhance their commitment to the 2030 Agenda in all its ambitions, substantially incorporating the sustainable goals within their corporate culture and strategic posture. Originality of the paper. The study contributes to fill the need of considering the sub-national specificities in literature on sustainable development by capturing the connections between firms, belonging territory, and SDGs.