From Compliance to Commitment in a Comparative Analysis of How Sustainability Reports Frame Human Rights and DEI

This thesis analyses the evolving role of corporations as ethically responsible actors in the global context, with particular attention to the ways in which human and cultural rights, together with the principles of diversity, equity, and inclusion, are communicated and implemented through corporate reporting. The study situates corporate management and accountability practices within a multi-level regulatory framework shaped by international human rights standards, European Union directives, soft law instruments at both local and international levels, and the main global sustainability agendas. After outlining the historical evolution of human rights and defining the core concepts of multiculturalism and interculturality, the thesis develops a theoretical analysis of corporations as relevant actors in global decision-making processes, alongside a comparative empirical study of the 2024 sustainability reports of two groups operating in the food sector: the Barilla Group and the Ferrero Group. The analysis focuses on how corporate communication develops programmes, policies, and narratives in support of human rights and inclusion, framing these commitments as forms of ethical responsibility. From a methodological perspective, the research adopts a qualitative document analysis based on a structured analytical table, aimed at examining the language employed, framing strategies, normative references, stakeholder engagement, and the degree of alignment between declared values and reported practices. The findings show that the Barilla Group adopts a more systematised approach to human rights and inclusion, characterised by explicit references to international standards, a strong emphasis on corporate culture, and reporting practices oriented towards the measurability of implemented policies. The Ferrero Group demonstrates always a consistent commitment to social responsibility and respect for rights, but adopts a more value-driven and narrative-oriented communication approach, in which attention to human and cultural rights is mediated through the language of corporate tradition and responsibility towards local communities. In both cases, a limited presence of explicit references to the inclusion of religious diversity in the workplace emerges, an issue that remains largely in the background of reporting, also reflecting the plurality of cultural contexts and the particularly sensitive nature of religious matters. In conclusion, by fostering a dialogue between human rights studies, global regulatory systems, and the analysis of corporate communication, the thesis contributes to clarifying the role of sustainability reports as spaces of interaction between national and supranational norms and organisational practices. The analysis shows that sustainability reporting does not merely serve a function of transparency or legitimation, but actively contributes to clarifying how corporate ethical responsibility is articulated in global markets, thereby participating in a redefinition of the role of corporations in the contemporary international context.