Naples Accountants Lead with First Sustainability Report and Innovative ESG Research
Naples, March 3 – The Order of Chartered Accountants and Accounting Experts of Naples, under the leadership of President Matteo De Lise, has officially released its inaugural Sustainability Report. This milestone document, prepared according to the voluntary VSME (Voluntary Sustainability Reporting Standard for non-listed SMEs) standards, represents a crucial advancement towards transparent, structured, and compliant reporting in line with the latest European guidelines.
The report underscores the Order’s concrete commitment to fostering a culture of sustainability, institutional responsibility, and the quality of ESG information. The ‘Report’ was developed with the support of delegated council members Raffaele Ianuario and Antonella La Porta, and coordinated by commissions chaired by Emmanuela Saggese and Federica Cordova.
This achievement is significant not only for the professional category but for the entire region of Campania, as it demonstrates the Order’s proactive and anticipatory role in sustainable reporting. This initiative positions Naples at the forefront of embracing contemporary reporting practices.
Innovative Research Project to Bridge ESG Narrative and Data
In conjunction with the publication of the Sustainability Report, the Order has announced the launch of an innovative research project. This project aims to analyze the coherence between ESG (Environmental, Social, and Governance) narratives and quantitative data presented in sustainability reports. Conceived by Emmanuela Saggese, the project draws from extensive experience in systematic report analysis and seeks to formalize and measure what has been termed the ‘Claim-Evidence Effect’. This effect quantifies the disparity between sustainability declarations and objective evidence reported in official documents.
The primary objective of this research is to develop a quantitative and replicable indicator that can enhance the quality and transparency of ESG reporting. This will provide a more robust framework for evaluating corporate sustainability claims.
President De Lise expressed his full support for the initiative, emphasizing its strategic importance: “We believe it is fundamental to promote studies and tools that strengthen the credibility and authority of ESG reporting. Announcing this project today means safeguarding its originality and ensuring that the Order plays a leading role in developing innovative models to support the profession and the economic system.”
The program will be developed with the involvement of a dedicated working group and will seek academic collaboration, with the ambition of producing a significant scientific contribution at both national and international levels. This collaborative approach is expected to bring diverse perspectives and expertise to the project, ensuring its comprehensive and impactful execution.
Impact on Naples and the Broader Economic Landscape
The publication of this Sustainability Report and the launch of the research project are expected to have a profound impact on the local economy in Naples and beyond. By promoting higher standards in ESG reporting, the Order is encouraging businesses to adopt more sustainable practices and to communicate their efforts more effectively and transparently. This can lead to increased investor confidence, improved corporate reputation, and ultimately, a more sustainable economic future for the region.
The focus on the ‘Claim-Evidence Effect’ is particularly relevant in an era where greenwashing is a growing concern. By providing a tool to objectively measure the gap between stated intentions and actual performance, the Order is contributing to a more accountable and trustworthy reporting landscape.
This dual approach – leading by example with its own Sustainability Report and then providing tools for others to improve their reporting – positions the Order of Chartered Accountants and Accounting Experts of Naples as a thought leader in the field of sustainable finance and corporate responsibility. The initiatives are poised to make a lasting positive impact on how sustainability is understood, measured, and reported, setting a new benchmark for professional organizations.
The commitment to academic collaboration further solidifies the project’s scientific rigor and its potential for broad dissemination and adoption. This forward-thinking approach by the Naples Order is a testament to its dedication to advancing the accounting profession in the context of global sustainability challenges.
Source: https://www.borsaitaliana.it/borsa/notizie/teleborsa/economia/commercialisti-di-napoli-pubblicano-primo-bilancio-di-sostenibilita-87_2026-03-03_TLB.html
