Sustainability and Business Performance. Building Resilience with GRI Practices

To what extent do sustainability initiatives adopted by companies, in compliance with the Global Reporting Initiative (GRI), promote economic resilience? This study analyzes and compares the resilience of SMEs and large companies in Italy, examining the relationships between sustainability indicators according to the GRI taxonomy and the relative economic resilience performance of these organizations, measured by turnover. The results show that although large companies generally perform better than SMEs in all dimensions of sustainability, both categories follow similar approaches in implementing GRI practices, ensuring marked improvement in economic resilience.