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Sustainability reporting across religious-ethical traditions: A sociology of Worth perspective on UK and Italian water utilities

Author

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  • D'Amore, Gabriella
  • D'Alessio, Antonio
  • Fraia, Alessandra Di
  • Serini, Fabio
  • Landriani, Loris

Abstract

This study investigates how religious-ethical traditions influence the justificatory frameworks employed in sustainability reporting. Focusing on water utilities in Italy and the United Kingdom, two contexts shaped respectively by Catholic and Protestant ethics, the research explores how different “worlds of value” are mobilised to construct legitimacy in sustainability narratives.

Suggested Citation

  • D'Amore, Gabriella & D'Alessio, Antonio & Fraia, Alessandra Di & Serini, Fabio & Landriani, Loris, 2026. "Sustainability reporting across religious-ethical traditions: A sociology of Worth perspective on UK and Italian water utilities," Utilities Policy, Elsevier, vol. 101(C).
  • Handle: RePEc:eee:juipol:v:101:y:2026:i:c:s0957178726000706
    DOI: 10.1016/j.jup.2026.102211
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