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This study aims to propose a longitudinal analysis of motivations for Integrated Reporting (IR) adoption, internal changes, the benefits of IR implementation and compliance challenges.

The authors analyse a longitudinal case study of an Italian-listed company (Eni) participating in the IR-Pilot Programme (PP) and covering 10 years of IR adoption. The analysis was based on a mixed-method approach that included semi-structured interviews, content analysis of annual reports and triangulation with other data sources. Results are discussed regarding institutional theory, legitimacy theory and diffusion of innovation theory.

The study suggests that motivations for adopting IR change over time and participation in the IR-PP helps Eni acquire a comprehensive and substantial integrated view of value creation over time, makes integrated culture a key factor for strategic business sustainability and confirms the readiness of early adopters to comply with the non-financial Directive (NFD).

This study, among the few longitudinal case studies, provides organisations, regulators and academics with insights into the motivations driving the successful adoption and implementation of IR and the NFD. The results may help companies consider one of the tools currently deemed to bring sustainability into action and participation in pilot groups.

This chapter explores the essential importance of diversity in human resource management (HRM), emphasizing the transformative role of artificial intelligence (AI). It highlights how AI can help organizations manage diversity more effectively by offering personalized training and development programs, identifying skill gaps, and reducing unconscious bias in recruitment and performance evaluations. This chapter also discusses the ethical considerations and potential challenges of AI, using the Italian National School of Administration (SNA) as a case study. Ultimately, it underscores the importance of leveraging AI responsibly to create inclusive and equitable workplaces that celebrate diversity.