Italy

The present study analyses the current state of business ethics in Italy, with particular attention to the fields of accounting and management education and research. Business ethics in Italy originates more from accounting and managerial studies. The study conducts a survey of 81 academics as part of the Global Survey of Business Ethics 2022–2024, focusing on teaching, research, and training activities related to topics typically associated with business ethics. The results show a strong focus on sustainability, corporate social responsibility, and sustainability reporting. Business ethics topics are not usually offered as standalone courses but are instead integrated into broader courses in accounting and management. Research is often aligned with regulatory developments in ESG reporting. The article also identifies areas that are currently less developed and have the potential to become more relevant in the future, such as digital ethics and social inclusion.