Sustainable strategic targets, sustainability indicators and sustainability reporting: the case of port authorities

Purpose: This study examines the sustainability reports of Italian port authorities to highlight the connection between strategic sustainability objectives, financial and non-financial indicators and sustainability reports. Design/methodology/approach: The research context includes all the Italian port authorities. The theoretical framework used considers sustainability reporting as part of a comprehensive process that includes strategic planning and management, sustainability targets and indicators, and is linked to sustainability accounting. Accordingly, for each port authority, strategic plans, financial statements and sustainability reports are evaluated through a manual content analysis to examine their contents and also any links between them. Findings: The analysis highlights how sustainability reports often appear as standalone documents rather than as components of a broader process. They often fail to establish a clear link between the sustainable strategic objectives, the financial resources invested in pursuing them as well as any detailed performance metrics. A further significant result is the lack of external assurance, which could undermine the credibility of sustainability reports. Originality/value: This study contributes to current public sector literature on sustainability reporting by investigating a neglected area: port authorities, which significantly impact the environment. Unlike previous studies, this research adopts a comprehensive approach by examining the connection between strategic planning, related objectives, accounting and sustainability reports, treating them as interconnected rather than isolated.