This thesis addresses the phenomenon of nearshoring in the current context, in which the governments of many countries are implementing policies to bring the production of their companies back to the country of origin. The main objective of this study, through the analysis of data from multiple Italian firms, is to determine whether nearshoring has actually taken place and what impact it has had on the performance of companies that have decided to adopt this strategy. The analysis aims to assess whether this decision has been a smart move for these firms making them more profitable, taking into account various external factors: rising wages in the countries where production had previously been relocated, or the potential effects of protectionist trade policies.