The paper aims to examine the moderating role of gender diversity within a corporate board on the relationship between tax aggressiveness and a firm’s corporate social responsibility (CSR) approach. This analysis was conducted using a set of indicators of financial statements of 168 Italian listed firms between 2011 and 2018. In addition, the sustainability reports of the same companies were observed. To perform the analysis a logit regression model is used. This paper shows different empirical results. First, this study notes that there is not a direct relationship between tax aggressiveness and CSR reporting. Second, gender diversity in a board of directors increases the orientation of companies to CSR disclosure, but does not have an impact on the relationship between tax aggressiveness and CSR disclosure. Instead, CEO gender has a positive influence on the relationship between corporate tax planning and CSR reporting in accordance with Global Reporting Initiative (GRI) standards. This study emphasizes the key role of gender diversity in the growth of the CSR approach and the reputation of companies. Therefore, governments and policymakers of major countries should promote gender diversity in corporate decision-making bodies, which contributes to achieving the Sustainable Development Goals (SDGs).

Purpose: The objective of the paper is to assess food and beverage companies' levels of communication about their activities and sustainability performances, in terms of their compliance with the requirements of the Global Reporting Initiative (GRI) Standards and the consistency of the contents of the sustainability reports they publish on the Sustainable Development Goals (SDGs).Design/methodology/approach: To this end, a content analysis of the non-financial reports published by 102 food and beverage companies in the year 2018 has been conducted to identify the most adopted GRI guideline and the nature of the communicated SDGs. Finally, three t-tests have been used to understand how the presence on a listed market, the geographical settlement and nature of the company affects the corporate social responsibility (CSR) communication.Findings: The study has revealed how the transition to the more recent GRI Standards guidelines is still on going. Also, it has emerged how food and beverage companies are supporting the pursuit of the SDGs through the reduction of work inequalities. At last, the analysis has showed how the presence on a listed market is a driver of CSR communication.Originality/value: The findings of the present study provide a picture of the current CSR practices in the food and beverage sector and allow companies to effectively choose the most suitable non-financial indicators and GRI guidelines. Also, the present contribution has revealed the key SDGs considered by food and beverage companies.

The study aims to investigate how a sample of Italian companies adopt impression management (IM) tactics in sustainability reports under mandatory sustainability disclosure regulations. Using longitudinal panel data analysis on sustainability reporting and firm features of 76 Italian companies over 5 years, it evaluates the influence of GRI, integrated reporting, and corporate characteristics on adopting assertive, performance‐oriented, and defensive impression IM strategies. IM in corporate social responsibility (CSR) disclosure refers to the use of communication to shape stakeholders' perceptions of organizations' social and environmental performance. The findings reveal a dominance of assertive tactics, particularly in the manufacturing and electronics sectors, while performance‐oriented strategies are more prevalent in industries with measurable outcomes, such as utilities. Defensive tactics are marginally used, reflecting a preference for proactive image building. Larger firms tend to adopt performance‐oriented and defensive tactics, driven by visibility and reputational risks. Integrating sustainability disclosures discourages assertive tactics, while GRI compliance promotes assertive and performance‐oriented strategies. The results highlight the strategic role of IM in balancing reputational goals and regulatory compliance, thus supporting legitimacy theory, indicating that businesses strategically employ non‐financial reporting to align with prevailing societal norms and expectations. This study contributes to the debate on IM, providing social and environmental policy implications, with a focus on climate change. Specifically, it offers theoretical contributions by advancing the understanding of IM within mandatory reporting frameworks and emphasizing the role of regulatory and sectorial dynamics in shaping corporate disclosure strategies. Practical implications for CEOs and policymakers are also discussed, highlighting that CEO letters should focus on aligning corporate sustainability goals with stakeholder values and prioritizing transparency and trustworthiness in sustainability communication while depicting a comprehensive integrated scenario of companies' non‐financial performance. Assertive tactics could highlight directly actual achievements, but excessive use may trigger stakeholder skepticism. Integrating performance‐oriented narratives supported by quantifiable metrics strengthens the credibility of non‐financial disclosures, while defensive strategies should be limited to addressing concrete reputational threats. From policymakers' perspectives, sector‐specific standards and independent oversight, through audit committees and board independence, are considered to align with long‐term sustainability goals and promote stakeholders' engagement.

This research presents an evaluation model for the communication of stakeholder engagement (SE) process, a relevant aspect able to enhance firms’ social legitimacy and reputation. Stakeholder involvement is a main component in the corporate social responsibility activities of companies. Drawing on academic literature, international standards and guidelines on SE, a scoring model was created, with the aim to verify companies’ attention to the SE communication process. To test the scoring model, a thematic content analysis was conducted on international hotel companies’ sustainability reports that were published in 2017 in adherence to the Global Reporting Initiative, as well as on their websites. The results show a greater use of sustainability reports for the communication of the SE. The study confirms that large companies are more attention to SE. Hotels inform their stakeholders, but are not ready for their involvement. The research offers a contribution to improve the management of relations with stakeholders and their involvement in the value co-creation. The study highlights the areas that can be strengthened to improve the SE activities and their communication.

This article proposes a managerial vision of the sustainability planning of a territory. The main assumption is that the sustainable development policies of a territory oriented to the agrifood sector cannot be separated from the participation in the decision-making process of the stakeholders as well as the sharing of objectives and development paths. The paper offers an innovative perspective because it proposes a model in which sustainable development can be improved not only through the attention to the production process, but also through the Knowledge Sharing Culture, which allows the inclusion of social innovation. This model was tested on the companies participating in the Italian Agri-food Protection Consortia as they represent an example of a managerial vision of the territory use and also because they integrate the protection of specific agricultural and food production with the commitment of entrepreneurs and families who share a common growth path. The empirical results show that Knowledge Sharing Culture can become a facilitator of the sustainable development of the territory when it is activated along specific “determinants” and related “operative activities” that transform the Knowledge Sharing Culture into a driver of social innovation oriented to the sustainability of businesses and their territory.