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

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.