Technological advancements have fundamentally transformed how companies disseminate information (Manetti & Bellucci, 2016; Di Tullio et al., 2021). Despite growing research on social media use in sustainability disclosure, little is known about its internal organisational dynamics, especially the collaboration between sustainability and social media managers (Pennesi & Giuliani, 2025). Moreover, new regulations such as the CSRD stress consistency across communication channels. This study investigates the relationship between sustainability reporting and social media communication, focusing on how companies, through their sustainability managers and social media managers, interpret, manage, and integrate these two activities to pursue consistency, transparency, and stakeholder engagement.
The role of social media in sustainability reporting: A study based on qualitative interviews / Pennesi, Alice; Giuliani, Marco. - ELETTRONICO. - (2026), pp. 295-298. ( Accounting and Finance LUM Conference 1st Edition. Driving the SDGs: A Decade of Action for a Sustainable Future Bari 09-10 June 2025).
The role of social media in sustainability reporting: A study based on qualitative interviews
Alice Pennesi;Marco Giuliani
2026-01-01
Abstract
Technological advancements have fundamentally transformed how companies disseminate information (Manetti & Bellucci, 2016; Di Tullio et al., 2021). Despite growing research on social media use in sustainability disclosure, little is known about its internal organisational dynamics, especially the collaboration between sustainability and social media managers (Pennesi & Giuliani, 2025). Moreover, new regulations such as the CSRD stress consistency across communication channels. This study investigates the relationship between sustainability reporting and social media communication, focusing on how companies, through their sustainability managers and social media managers, interpret, manage, and integrate these two activities to pursue consistency, transparency, and stakeholder engagement.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.


