Corporate Scope 3 Emissions Assessment: Analysing and Evaluating the Impact of Commuting by A2A S.p.A. Employees

In recent decades, growing awareness of the environmental impact of human activities has led organisations to re-evaluate their role in combating climate change, incorporating sustainability as an essential strategic element. This paper examines corporate sustainability through the Triple Bottom Line framework, which combines the economic, environmental and social dimensions, and assesses its practical application in light of international policies and regulations, such as the United Nations Framework Convention on Climate Change (UNFCCC), the European Green Deal and the 2030 Agenda with its Sustainable Development Goals (SDGs). In Italy, Agenda 2030 guides national policies and promotes initiatives such as the role of the Mobility Manager, in charge of developing sustainable mobility solutions to reduce urban emissions, while the carbon footprint emerges as a key metric, supported by standards such as ISO 14064 and the GHG Protocol for measuring and reporting emissions. Starting from the general concept of sustainability and its articulation into the three main areas applicable to the business context, this thesis aims to analyse how environmental sustainability policies are structured and integrated into organisational operations. The main regulations, compliance requirements and measurement tools are introduced, proposing strategies to facilitate the adoption of sustainable practices in business operations. Next, through the GHG Protocol standard, the impact of Scope 3 emissions from employee commuting is examined, with a case study dedicated to the Italian multi-utility A2A S.p.A.. The latter analyses the company's strategies to reduce emissions related to employee travel. Finally, considering variables such as type of transport, distance and geographical area of travel, a comparative analysis is provided to identify improvement measures, supporting A2A in understanding and reducing its environmental impact and promoting more sustainable commuting practices.