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From strategic planning to sustainability strategic planning
In the last two decades, the concept of sustainability has been changing and evolving (Ratti et al., 2023; Qi et al., 2023). In particular, in the European landscape, directives have been introduced aiming at making sustainability reporting mandatory for a larger number of companies (CSRD, 2022; Cuomo et al., 2022; NFRD, 2014). The 2022 directive, i.e.Rosa Lombardi +2 more
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