Table A1. Documents’ excerpts Data... | Emerald Publishing

Table A1.

Documents’ excerpts

Data source	SDGs declared contribution, (English translation)	Extracts from the report substantiating the stated contribution, (English translation)
Financial year 2022
Sustainability report 2022	SDG 8: Through continuous training of personnel, Company X is dedicated to fostering the development of highly qualified skills while advocating for non-discrimination in the selection and management processes of its staff. In doing so, it actively contributes to promoting productive employment and ensuring dignified work	EXCERPTS: … As of the close of the fiscal year on 31 December 2022, the workforce of the Company consisted of 41 employees, reflecting substantial stability compared to the previous year. During 2022, the overall staff turnover rate stood at 2.42%, resulting from three new hires and one termination, as detailed below. This figure reflects a careful approach to human resource management, maintaining continuity in employment. …
Sustainability report 2022		An analysis of the team’s gender composition reveals that the majority of employees are male. A further distinctive aspect is that all employees originate from Region X. This feature highlights the Company’s commitment to enhancing local talent, underscoring a strong connection with the community in which it operates. Nevertheless, Company X has set the objective for 2023 to expand its workforce in order to respond to increasing business demands and to foster continuous development. […]
Sustainability report 2022	SDG 9: Company X makes targeted investments in the infrastructure enhancement of the Municipality of X City, thereby contributing to economic growth, job creation and the promotion of prosperity	EXCERPTS: […] In the course of 2022, the Company strengthened its relationships with the local community by promoting and participating in various initiatives in City X. These efforts focused primarily on enhancing the city’s image, implementing projects aimed at improving urban infrastructure and launching specific actions to promote sustainable mobility…In particular, to promote and enhance the city, the Company undertook several actions, including commissioning local artists to paint and decorate covered parking areas, constructing a fountain at the entrance to the train station, installing a lighting system for the statue “X” and initiating a lighting project for the pedestrian bridge on “Via X”, located near Hospital X. This latter intervention, in addition to its aesthetic contribution, proved to be highly functional in terms of road safety and accessibility, given that the area lacks basic lighting and is particularly busy during certain times of the day. […]
Sustainability report 2022	SDG 11: Leveraging technological innovation and digitization, Company X offers increasingly dematerialized and automated services, thereby contributing to making the city more inclusive, sustainable and resilient	EXCERPTS: […] With regard to its current value proposition, Company X has already introduced a series of measures aimed at embracing the digitalization process, with the goal of contributing to the transformation of City X into an increasingly smart city, starting with the management of parking services and related payment methods. Specifically, in response to the growing demand for electronic payment solutions, the Company has implemented the use of several smartphone applications to allow for fast, simple and secure parking payments. The authorized applications include Paybyphone, Easypark, MyCicero and TelepassPay. These tools enable users to manage parking payments efficiently, allowing them to pay only for the actual time parked and offering the flexibility to extend or end a parking session directly through a smartphone app. […]
Sustainability report 2022		[…] Company X is planning a significant evolution in its parking payment system, aiming for the exclusive adoption of electronic payment methods in the coming years… The Company also envisions the implementation of smart solutions, including the full automation of cemetery gate opening and closing. This system will enable Company X to optimize logistics by eliminating the need for dedicated personnel to manually operate gates located in different areas of the city, thereby reducing emissions associated with staff travel and simplifying operational procedures…Finally, to manage the operational areas remotely, the Company operates a control room located at its main headquarters, allowing personnel to carry out monitoring and supervision activities without the need to travel across various parts of the city. […]
Sustainability report 2022	SDG 13: The intramodality of urban transportation represents one of the strategies for combating and adapting to climate change. Parking facilities managed by Company X, along with agreements established with local public transport companies, enable the reduction of traffic congestion and urban pollution. Additionally, plans are in place for “re-lightening” interventions in covered parking areas and the installation of a photovoltaic system on the solar pavement of the “X Parking Lot”, which will lead to the production of renewable energy and a decrease in energy consumption	EXCERPTS: Based on an estimated 125,200 annual entries to Parking X over 313 days per year, it is calculated that the use of public transportation instead of private vehicles to reach the city centre results in an annual saving of approximately 250.65 tonnes of CO₂
		[…] With regard to the green initiatives undertaken by the Company, albeit on a modest scale, Company X began in the course of 2022 to implement various environmentally oriented actions within its vehicle fleet and in City X, thereby contributing to the broader transition towards a more sustainable economy. […]
		In the context of the energy transition, Company X actively participates in the “Renewable Energy Community” project. This ambitious and sustainable initiative aims to produce and share renewable energy through the installation of a photovoltaic system on the rooftop of Parking X, located near the historic centre of City X. The parking facility, covering approximately 2,500 square meters, will be equipped with solar panels, with an expected annual energy generation of around 125,000 kilowatt-hours (kWh), accounting for approximately 65% of the parking facility’s energy needs. […]
Financial year 2023
Sustainability report 2023	SDG 8: Through continuous staff training, Company X is committed to developing highly qualified competencies while promoting non-discrimination in recruitment and personnel management processes. In doing so, the Company actively contributes to fostering productive employment and ensuring decent work Sub-targets: 8.5, 8.6	EXCERPTS: […] In 2023, training activities involved all 55 employees, comprising 35 men and 20 women. Participation varied by professional category: only male employees took part among the managerial and executive staff (one in each category), while female representation was more pronounced among administrative and technical workers. During the same year, Company X employed three male individuals with permanent contracts who belong to the category of persons with disabilities and other protected groups…The Company firmly rejects all forms of discrimination, adopting an inclusive and respectful approach to diversity. Company X recognizes that discrimination based on age, race, social class, national origin, gender, religion, disability, sexual orientation, trade union membership, or political affiliation is unacceptable in any form. In accordance with current legislation and inspired by the principles of Corporate Social Responsibility, particularly the SA 8000 standard, the Company is committed to ensuring that the criteria applied at every stage of the employment cycle – recruitment, remuneration, access to training, career advancement, termination or retirement – are based exclusively on merit and competence, directly related to job performance
Sustainability report 2023	SDG 9: Company X undertakes targeted investments aimed at strengthening the infrastructure of Municipality X, thereby contributing to economic growth, job creation and the promotion of shared prosperity Sub-targets: 9.4	EXCERPTS: […] Between 2023 and 2024, Company X launched an extensive maintenance and redevelopment plan for Parking Structure X facilities and related infrastructure, with the aim of improving efficiency, safety, and overall urban aesthetics. Significant interventions were carried out on several facilities, including Parking X1, X2 and X3, involving waterproofing works, upgrades to technical systems and the functional refurbishment of utility spaces…Concurrently, in its role as technical sponsor, Company X collaborated with Entity X on the implementation of a new lighting system for Pedestrian Bridge X, enhancing both safety and environmental sustainability through the use of high-efficiency LED solutions…Finally, the design process for the new Parking Facility X – envisioned as a gateway to City X – was resumed, incorporating project optimizations to contain costs while respecting the urban context and ensuring accessibility for all users
Sustainability report 2023	SDG 11: By leveraging technological innovation and digitalization, Company X increasingly offers dematerialized and automated services, thereby contributing to the development of a more inclusive, resilient and sustainable city Sub-targets: 11.2, 11.7	EXCERPTS: […] Company X has initiated a digitalization process aimed at transforming City X into an increasingly smart city, starting with the management of parking services and related payment systems. In response to the growing demand for electronic solutions, the company has integrated various smartphone applications that enable fast, secure and flexible payment options. The affiliated applications allow users to pay only for the actual parking time and to adjust the duration directly from their mobile devices, offering benefits both to citizens and to traffic enforcement personnel. Additionally, a post-paid payment option is available through partner apps for eligible users…
Sustainability report 2023	SDG 12: As a multi-utility company engaged in the provision of various public interest services, Company X places great importance on achieving high levels of efficiency in both resource management and service delivery, in order to ensure reliable and high-quality services for users. In this context, the company has already initiated – and will continue to pursue – a process of digitalization and operational optimization. Planned initiatives include the automation of gate operations for public spaces and cemeteries, the full digitalization of parking meter payment systems and remote monitoring of supervised areas through a dedicated control room. The implementation of these measures will enable the company to reduce operational redundancies, thereby significantly improving the accessibility and effectiveness of the services provided Sub-targets: 11.2, 11.7	EXCERPTS: […] Company X is planning a significant transformation of its parking payment system, aiming for the exclusive adoption of electronic payment methods. This digitalization initiative is expected to enhance the efficiency of device management, reduce operational costs and personnel-related travel emissions and significantly limit theft and vandalism, which currently result in substantial financial losses…Since 2023, the company has also taken over the management of Service X across multiple sites within the territory. In this context, the automation of gate systems is planned to streamline operations, reduce the need for on-site personnel and further decrease emissions…. To optimize the monitoring and coordination of its operations, the company utilizes a centralized control room, enabling remote supervision of key areas. This setup enhances operational efficiency and responsiveness while minimizing the need for physical interventions. […]
Sustainability report 2023	SDG 13: The intramodality of urban transport is one of the strategies for addressing and adapting to climate change. The parking facilities managed by Company X, together with agreements made with local public transport companies, help reduce traffic and urban pollution. Additionally, planned interventions include the relamping of covered parking areas and the installation of a photovoltaic system on the rooftop of Parking X, which will lead to the production of energy from renewable sources and a reduction in consumption Sub-targets: 13.2	EXCERPTS: Among the planned interventions are the relamping of Structure X to enhance energy efficiency and the installation of electric vehicle charging stations to encourage the use of low-impact technologies. Additionally, the company has begun transitioning its fleet to electric and hybrid vehicles, further reinforcing its commitment to the ecological transition… In parallel, to promote sustainable mobility, the company offers complimentary bus tickets to users of Parking Facility X, enabling access to the city centre without the use of private vehicles… In 2023, Company X launched several strategic projects aimed at improving the energy efficiency of its infrastructure. Among these, the installation of a 100 kWp photovoltaic system at Structure X was planned, identified as a suitable site along with other future intermodal hubs. The system, designed to cover an area of approximately 2,500 square meters, is expected to generate around 125,000 kWh annually, meeting approximately 65% of the facility’s total energy needs. The project includes a technical analysis for integration with the existing electrical system, grid connection and the preparation of documentation for public procurement procedures and access to potential incentives. In addition, the initiative foresees support for the creation of an energy community in collaboration with local authorities and territorial partners, thereby strengthening the company’s commitment to the transition toward renewable energy sources
Sustainability report 2023	SDG 16: Ethics and transparency represent the foundational principles upon which all activities of Company X are based. The integration of Municipality X within the company’s organizational structure, along with the expectations of citizens toward the Company, necessitates the establishment of an institutional climate grounded in collaboration, trust and openness. To this end, Company X is committed to publicly disclosing detailed information regarding its whistleblowing system, any political contributions, ongoing legal proceedings, internal anti-corruption policies and guidelines governing interactions with suppliers, customers and financial institutions Sub-targets: 16.5	EXCERPTS: […] One of the main developments that marked the year 2023 for Company X was the adoption of the Three-Year Anti-Corruption and Transparency Plan (PTPCT) for the period 2023–2025. The plan was drafted in accordance with Law 190/2012 and approved by resolution no. 22 dated 30 March 2023 by the General Director. This plan represents an evolution compared to previous versions, as it adapts to a continuously evolving national regulatory framework and incorporates recent legislative updates and the guidelines issued by the National Anti-Corruption Authority (ANAC), as outlined in the National Anti-Corruption Plan

Data source	SDGs declared contribution, (English translation)	Extracts from the report substantiating the stated contribution, (English translation)
Financial year 2022
Sustainability report 2022	SDG 8: Through continuous training of personnel, Company X is dedicated to fostering the development of highly qualified skills while advocating for non-discrimination in the selection and management processes of its staff. In doing so, it actively contributes to promoting productive employment and ensuring dignified work	EXCERPTS: … As of the close of the fiscal year on 31 December 2022, the workforce of the Company consisted of 41 employees, reflecting substantial stability compared to the previous year. During 2022, the overall staff turnover rate stood at 2.42%, resulting from three new hires and one termination, as detailed below. This figure reflects a careful approach to human resource management, maintaining continuity in employment. …
Sustainability report 2022		An analysis of the team’s gender composition reveals that the majority of employees are male. A further distinctive aspect is that all employees originate from Region X. This feature highlights the Company’s commitment to enhancing local talent, underscoring a strong connection with the community in which it operates. Nevertheless, Company X has set the objective for 2023 to expand its workforce in order to respond to increasing business demands and to foster continuous development. […]
Sustainability report 2022	SDG 9: Company X makes targeted investments in the infrastructure enhancement of the Municipality of X City, thereby contributing to economic growth, job creation and the promotion of prosperity	EXCERPTS: […] In the course of 2022, the Company strengthened its relationships with the local community by promoting and participating in various initiatives in City X. These efforts focused primarily on enhancing the city’s image, implementing projects aimed at improving urban infrastructure and launching specific actions to promote sustainable mobility…In particular, to promote and enhance the city, the Company undertook several actions, including commissioning local artists to paint and decorate covered parking areas, constructing a fountain at the entrance to the train station, installing a lighting system for the statue “X” and initiating a lighting project for the pedestrian bridge on “Via X”, located near Hospital X. This latter intervention, in addition to its aesthetic contribution, proved to be highly functional in terms of road safety and accessibility, given that the area lacks basic lighting and is particularly busy during certain times of the day. […]
Sustainability report 2022	SDG 11: Leveraging technological innovation and digitization, Company X offers increasingly dematerialized and automated services, thereby contributing to making the city more inclusive, sustainable and resilient	EXCERPTS: […] With regard to its current value proposition, Company X has already introduced a series of measures aimed at embracing the digitalization process, with the goal of contributing to the transformation of City X into an increasingly smart city, starting with the management of parking services and related payment methods. Specifically, in response to the growing demand for electronic payment solutions, the Company has implemented the use of several smartphone applications to allow for fast, simple and secure parking payments. The authorized applications include Paybyphone, Easypark, MyCicero and TelepassPay. These tools enable users to manage parking payments efficiently, allowing them to pay only for the actual time parked and offering the flexibility to extend or end a parking session directly through a smartphone app. […]
Sustainability report 2022		[…] Company X is planning a significant evolution in its parking payment system, aiming for the exclusive adoption of electronic payment methods in the coming years… The Company also envisions the implementation of smart solutions, including the full automation of cemetery gate opening and closing. This system will enable Company X to optimize logistics by eliminating the need for dedicated personnel to manually operate gates located in different areas of the city, thereby reducing emissions associated with staff travel and simplifying operational procedures…Finally, to manage the operational areas remotely, the Company operates a control room located at its main headquarters, allowing personnel to carry out monitoring and supervision activities without the need to travel across various parts of the city. […]
Sustainability report 2022	SDG 13: The intramodality of urban transportation represents one of the strategies for combating and adapting to climate change. Parking facilities managed by Company X, along with agreements established with local public transport companies, enable the reduction of traffic congestion and urban pollution. Additionally, plans are in place for “re-lightening” interventions in covered parking areas and the installation of a photovoltaic system on the solar pavement of the “X Parking Lot”, which will lead to the production of renewable energy and a decrease in energy consumption	EXCERPTS: Based on an estimated 125,200 annual entries to Parking X over 313 days per year, it is calculated that the use of public transportation instead of private vehicles to reach the city centre results in an annual saving of approximately 250.65 tonnes of CO₂
		[…] With regard to the green initiatives undertaken by the Company, albeit on a modest scale, Company X began in the course of 2022 to implement various environmentally oriented actions within its vehicle fleet and in City X, thereby contributing to the broader transition towards a more sustainable economy. […]
		In the context of the energy transition, Company X actively participates in the “Renewable Energy Community” project. This ambitious and sustainable initiative aims to produce and share renewable energy through the installation of a photovoltaic system on the rooftop of Parking X, located near the historic centre of City X. The parking facility, covering approximately 2,500 square meters, will be equipped with solar panels, with an expected annual energy generation of around 125,000 kilowatt-hours (kWh), accounting for approximately 65% of the parking facility’s energy needs. […]
Financial year 2023
Sustainability report 2023	SDG 8: Through continuous staff training, Company X is committed to developing highly qualified competencies while promoting non-discrimination in recruitment and personnel management processes. In doing so, the Company actively contributes to fostering productive employment and ensuring decent work Sub-targets: 8.5, 8.6	EXCERPTS: […] In 2023, training activities involved all 55 employees, comprising 35 men and 20 women. Participation varied by professional category: only male employees took part among the managerial and executive staff (one in each category), while female representation was more pronounced among administrative and technical workers. During the same year, Company X employed three male individuals with permanent contracts who belong to the category of persons with disabilities and other protected groups…The Company firmly rejects all forms of discrimination, adopting an inclusive and respectful approach to diversity. Company X recognizes that discrimination based on age, race, social class, national origin, gender, religion, disability, sexual orientation, trade union membership, or political affiliation is unacceptable in any form. In accordance with current legislation and inspired by the principles of Corporate Social Responsibility, particularly the SA 8000 standard, the Company is committed to ensuring that the criteria applied at every stage of the employment cycle – recruitment, remuneration, access to training, career advancement, termination or retirement – are based exclusively on merit and competence, directly related to job performance
Sustainability report 2023	SDG 9: Company X undertakes targeted investments aimed at strengthening the infrastructure of Municipality X, thereby contributing to economic growth, job creation and the promotion of shared prosperity Sub-targets: 9.4	EXCERPTS: […] Between 2023 and 2024, Company X launched an extensive maintenance and redevelopment plan for Parking Structure X facilities and related infrastructure, with the aim of improving efficiency, safety, and overall urban aesthetics. Significant interventions were carried out on several facilities, including Parking X1, X2 and X3, involving waterproofing works, upgrades to technical systems and the functional refurbishment of utility spaces…Concurrently, in its role as technical sponsor, Company X collaborated with Entity X on the implementation of a new lighting system for Pedestrian Bridge X, enhancing both safety and environmental sustainability through the use of high-efficiency LED solutions…Finally, the design process for the new Parking Facility X – envisioned as a gateway to City X – was resumed, incorporating project optimizations to contain costs while respecting the urban context and ensuring accessibility for all users
Sustainability report 2023	SDG 11: By leveraging technological innovation and digitalization, Company X increasingly offers dematerialized and automated services, thereby contributing to the development of a more inclusive, resilient and sustainable city Sub-targets: 11.2, 11.7	EXCERPTS: […] Company X has initiated a digitalization process aimed at transforming City X into an increasingly smart city, starting with the management of parking services and related payment systems. In response to the growing demand for electronic solutions, the company has integrated various smartphone applications that enable fast, secure and flexible payment options. The affiliated applications allow users to pay only for the actual parking time and to adjust the duration directly from their mobile devices, offering benefits both to citizens and to traffic enforcement personnel. Additionally, a post-paid payment option is available through partner apps for eligible users…
Sustainability report 2023	SDG 12: As a multi-utility company engaged in the provision of various public interest services, Company X places great importance on achieving high levels of efficiency in both resource management and service delivery, in order to ensure reliable and high-quality services for users. In this context, the company has already initiated – and will continue to pursue – a process of digitalization and operational optimization. Planned initiatives include the automation of gate operations for public spaces and cemeteries, the full digitalization of parking meter payment systems and remote monitoring of supervised areas through a dedicated control room. The implementation of these measures will enable the company to reduce operational redundancies, thereby significantly improving the accessibility and effectiveness of the services provided Sub-targets: 11.2, 11.7	EXCERPTS: […] Company X is planning a significant transformation of its parking payment system, aiming for the exclusive adoption of electronic payment methods. This digitalization initiative is expected to enhance the efficiency of device management, reduce operational costs and personnel-related travel emissions and significantly limit theft and vandalism, which currently result in substantial financial losses…Since 2023, the company has also taken over the management of Service X across multiple sites within the territory. In this context, the automation of gate systems is planned to streamline operations, reduce the need for on-site personnel and further decrease emissions…. To optimize the monitoring and coordination of its operations, the company utilizes a centralized control room, enabling remote supervision of key areas. This setup enhances operational efficiency and responsiveness while minimizing the need for physical interventions. […]
Sustainability report 2023	SDG 13: The intramodality of urban transport is one of the strategies for addressing and adapting to climate change. The parking facilities managed by Company X, together with agreements made with local public transport companies, help reduce traffic and urban pollution. Additionally, planned interventions include the relamping of covered parking areas and the installation of a photovoltaic system on the rooftop of Parking X, which will lead to the production of energy from renewable sources and a reduction in consumption Sub-targets: 13.2	EXCERPTS: Among the planned interventions are the relamping of Structure X to enhance energy efficiency and the installation of electric vehicle charging stations to encourage the use of low-impact technologies. Additionally, the company has begun transitioning its fleet to electric and hybrid vehicles, further reinforcing its commitment to the ecological transition… In parallel, to promote sustainable mobility, the company offers complimentary bus tickets to users of Parking Facility X, enabling access to the city centre without the use of private vehicles… In 2023, Company X launched several strategic projects aimed at improving the energy efficiency of its infrastructure. Among these, the installation of a 100 kWp photovoltaic system at Structure X was planned, identified as a suitable site along with other future intermodal hubs. The system, designed to cover an area of approximately 2,500 square meters, is expected to generate around 125,000 kWh annually, meeting approximately 65% of the facility’s total energy needs. The project includes a technical analysis for integration with the existing electrical system, grid connection and the preparation of documentation for public procurement procedures and access to potential incentives. In addition, the initiative foresees support for the creation of an energy community in collaboration with local authorities and territorial partners, thereby strengthening the company’s commitment to the transition toward renewable energy sources
Sustainability report 2023	SDG 16: Ethics and transparency represent the foundational principles upon which all activities of Company X are based. The integration of Municipality X within the company’s organizational structure, along with the expectations of citizens toward the Company, necessitates the establishment of an institutional climate grounded in collaboration, trust and openness. To this end, Company X is committed to publicly disclosing detailed information regarding its whistleblowing system, any political contributions, ongoing legal proceedings, internal anti-corruption policies and guidelines governing interactions with suppliers, customers and financial institutions Sub-targets: 16.5	EXCERPTS: […] One of the main developments that marked the year 2023 for Company X was the adoption of the Three-Year Anti-Corruption and Transparency Plan (PTPCT) for the period 2023–2025. The plan was drafted in accordance with Law 190/2012 and approved by resolution no. 22 dated 30 March 2023 by the General Director. This plan represents an evolution compared to previous versions, as it adapts to a continuously evolving national regulatory framework and incorporates recent legislative updates and the guidelines issued by the National Anti-Corruption Authority (ANAC), as outlined in the National Anti-Corruption Plan

Source(s): Authors’ own work