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.