From Data to Action: The Role of Reports and Certifications in Driving Corporate Sustainability

ABSTRACT Corporate sustainability has become a central issue for businesses, driven by environmental, social and governance pressures and stakeholder expectations. The present study aimed to assess how reports and certifications influence motivations, operational practices and perceptions of obstacles, verifying whether these tools promote sustainable maturity regardless of the structural characteristics of businesses. Data were collected through a survey involving 100 companies located in an Italian region (Abruzzo). The results show that the presence of formal sustainability tools (e.g., reports, certifications) significantly influences the motivational profile of companies. Those that adopt them attach greater importance to strategic and external drivers, such as customer demand, competitive advantage and workplace well‐being. These companies also show greater implementation of operational practices, particularly in technically intensive environmental areas (e.g., renewable energy, energy efficiency, material recycling). The perception of barriers is lower in companies with formal tools, while companies without reports or certifications report higher operating costs, investments and information difficulties. This suggests that formalisation through reports and certifications not only improves the adoption of environmental, social and governance practices, but also reduces perceived barriers and consolidates sustainability as a strategic and operational lever.