Cultural Drivers of Sustainability Reporting in the European Energy Sector: A Comparative Case Study of Romanian and Italian Companies

Sustainability reporting is now a key tool for European energy companies, pushed forward by new regulations and rising pressure from stakeholders. Beyond compliance, sustainability disclosure reflects organisational priorities, strategic orientation, and national contexts. This paper examines how national culture influences sustainability reporting practices within the European energy sector, focusing on companies operating under the same European legislative framework.

The study employs a qualitative comparative case study approach, analysing sustainability reports published by ENGIE Romania, ENGIE Italy, and IREN Italy. The analysis combines qualitative content analysis with Hofstede’s cultural dimensions to identify differences in reporting structure, transparency, narrative style, and strategic focus. We examined the data in three ways: we compared branches of the same company, different companies in the same market, and finally, the differences between Romania and Italy.

The results show that, although all analysed companies follow European sustainability reporting requirements, notable differences exist in the way sustainability information is communicated. Italian companies usually take a more conversational approach that focuses on their stakeholders, while sustainability reporting in Romania is more formal, centrally structured, and compliance oriented. These differences suggest that national cultural characteristics influence sustainability reporting practices, even within a common regulatory framework.

The paper contributes to the existing literature by highlighting the role of cultural and institutional factors in sustainability reporting. These findings can help managers and policymakers make sustainability reports clearer and easier to compare across different countries.