La traiettoria della sostenibilità nel calcio europeo

Abstract

In recent decades, sustainability in sport has undergone a progressive process of institutionalization, evolving from philanthropic initiatives and corporate social responsibility (CSR) to a multidimensional approach that integrates environmental, social, governance, and economic dimensions (Moon et al., 2023). In European football, this trajectory has been shaped by several factors: on the one hand, the case law of the Court of Justice of the European Union and the regulatory evolution in non-financial disclosure (NFRD, CSRD); on the other hand, the action of central organizations, particularly UEFA, which has assumed a leadership role through programs, regulations, and dedicated strategies, culminating in the UEFA Sustainability Strategy 2030 – Strength Through Unity. This multi-level framework, further enriched by international standards such as the Ruggie Principles and the ISSB, has progressively turned sustainability into a regulated and standardized domain, imposing increasing obligations on football clubs. Nevertheless, the sector remains characterized by structural contradictions and strong heterogeneity, resulting in a fragmented ecosystem where advanced practices coexist with outdated approaches.