Measuring sustainability impacts through SROI: a case study of the Italian glass industry’s contribution to the SDGs
本研究运用社会投资回报率（SROI）方法评估意大利玻璃行业对可持续发展目标（SDGs）的贡献，发现其SROI比率为2.53，社会影响占44.2%，经济影响占39.5%，环境影响占16.3%，为能源密集型行业衡量和管理可持续性影响提供了可复制的框架。
Purpose This study investigates the contribution of the Italian glass industry to sustainability, with a focus on its alignment with selected Sustainable Development Goals (SDGs), specifically SDGs 6, 7, 8, 12 and 13. Design/methodology/approach The research applies the Social Return on Investment (SROI) methodology to evaluate the socioeconomic and environmental impacts of the Italian glass supply chain from 2022 to 2050, with insights gained through extensive stakeholder engagement. Findings The results reveal a positive SROI ratio of 2.53, indicating substantial value creation across multiple dimensions. Social impacts emerge as the most significant, representing 44.2% of total value generated, primarily through employment creation. Economic impacts account for 39.5%, driven by energy and material savings, while environmental impacts contribute 16.3% through decarbonisation efforts and improved resource efficiency. The study demonstrates how the glass industry’s sustainability initiatives align with and contribute to multiple SDGs while also highlighting the challenges in balancing environmental imperatives with socioeconomic outcomes. Practical implications The findings provide valuable insights for industry practitioners and policymakers on measuring and managing sustainability impacts in energy-intensive sectors, offering a replicable framework for evaluating progress towards SDG targets. Originality/value This study contributes to the limited literature on sustainability accounting in energy-intensive sectors by providing a comprehensive assessment of the Italian glass industry’s contribution to SDGs. It offers a novel application of SROI methodology to evaluate long-term sustainability impacts while demonstrating how traditional industries can transform their practices to support SDGs.