Overcoming barriers, unlocking benefits: sustainability reporting in cooperative credit banks – a case study analysis

Purpose Sustainability reporting (SR) in Cooperative Credit Banks (CCBs) plays a pivotal role in enhancing transparency, building stakeholder trust and aligning cooperative values with broader sustainability objectives. This study aims to explore the key barriers and benefits associated with SR practices within the Italian CCB context. Design/methodology/approach To address the research gap, this study adopts a qualitative methodology, conducting a single case study within the Italian context, specifically focusing on the CCB of Santeramo in Colle. Findings The findings highlight four key areas related to barriers and benefits: technical and operational, economic and competitive, cultural and organizational, and regulatory. While SR strengthens corporate culture, stakeholder trust and strategic positioning, challenges persist in terms of data integration, Environmental, Social, and Governance (ESG) indicator conversion and resource allocation. Originality/value To the best of the authors’ knowledge, this is the first study investigating both the barriers and benefits of SR within Italian CCBs through a qualitative lens. It provides original insights by exploring the internal dynamics between local banks and the parent group, offering a novel application of institutional theory – specifically coercive isomorphism – in this context.