• GRI
• SASB
• Materiality
• SDG
• ESG
• Innovation
• Sustainability

This thesis aims to define a model for the effective implementation of sustainability in companies, emphasizing the importance of clear orientation through challenges and opportunities, as expressed in the title "Navigating Sustainable Horizons." Its target is to accelerate the process of sustainability adoption by the business environment affected both by uncertainty and shortcomings, suggesting its direct positive influence on development strategies. The initial analysis explored various definitions of sustainability, highlighting the need to overcome business inertia that considers it as a form of compliance with existing standards, rather than as a true and original catalyst for innovation. The proposal of a pragmatic solution converges ESG and SDG guidelines, orienting companies towards enhancement over time, addressing the sustainability emergency and creating a competitive advantage. During the discussion, Reflection was placed on the concept of single and dual materiality, highlighting a challenge in identifying indicators at the level of both sustainable output and process. This methodological approach, based on interviews and consultations, recognizes that single materiality is currently best suited for companies that are still waiting for or have not yet consolidated or clearly foresee a financial return from sustainability. The analysis of the consulting market further outlined the companies’ needs, identifying established and future-relevant services to help them better transition. This aspect was crucial in integrating information into the creation of the model. In conclusion, the integrative model, based on already established standards such as GRI and SASB, was developed by a) mapping the United Nations Sustainable Development Goals and ESG standards, b) promoting a multi-stakeholder approach to address sustainability challenges and to improve business innovation, and c) soliciting consulting practices towards increasingly relevant and useful services.