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ESG European Framework in the Italian Leasing Industry: A Textual Analysis

Author

Listed:
  • Giuliana Birindelli

    (Università di Pisa)

  • Vincenzo Farina

    (Università degli Studi di Roma Tor Vergata)

  • Federica Sist

    (Assilea (The Italian Leasing Association))

Abstract

We analyzed how the leasing sector is integrating the ESG (Environmental, Social, and Governance) framework using textual analysis of the consolidated non-financial information of 18 Italian leasing companies over the period 2017–2022. The revision of corporate responsibility reporting on sustainability and the broadening of the topics covered by the Corporate Sustainability Reporting Directive (CSRD) raise questions about the financial intermediaries that are required to report. As intermediaries may have different business models, we decided to focus on the leasing sector. Our sample shows that companies in the leasing sector are increasingly focusing on sustainability, whether they are considered stand-alone or part of the banking group to which they belong. However, our analysis is limited by the lack of a link to concrete action measures also because the leasing sector is paying for the availability of data, especially about sustainability disclosure. The next step will be to analyze an extended sample of other European leasing companies and banking groups.

Suggested Citation

  • Giuliana Birindelli & Vincenzo Farina & Federica Sist, 2025. "ESG European Framework in the Italian Leasing Industry: A Textual Analysis," Palgrave Studies in Impact Finance,, Palgrave Macmillan.
    • Handle: RePEc:pal:psifcp:978-3-031-81178-4_8
    DOI: 10.1007/978-3-031-81178-4_8
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