Carbon Accounting e Disclosure di Decarbonizzazione nelle Aziende di Shipping: Un’analisi quali-quantitativa della transizione verso SDG7

Maritime transport is facing increasing pressure to significantly reduce its carbon footprint in line with the targets set by International Maritime Organization (IMO). This thesis examines how shipping companies communicate their decarbonization practices and the role of carbon accounting and accountability mechanisms in supporting these efforts, with particular attention to UN SDG 7. A dual-level content analysis integrating text mining and manual coding is conducted on 187 sustainability reports and corporate web pages (2018–2025) from 30 leading container shipping companies, based on the Alphaliner ranking. Results show uneven integration of carbon efficiency practices, underscoring the need for greater standardization and highlighting the critical role of sustainability reporting in advancing decarbonization efforts and supporting SDG 7. Building on prior literature, the thesis proposes an integrated framework connecting carbon accounting, accountability, and reporting to enhance transparency, legitimacy, and stakeholder trust.