Knowledge Architecture for Viable Sustainability Disclosure

Authors

Francesco Caputo
University of Naples ‘Federico II’, Department of Economics, Management, and Institutions (DEMI)
https://orcid.org/0000-0001-9583-7222
Cristina Cervino
University of Naples ‘Federico II’, Department of Economics, Management, and Institutions (DEMI)
Maria Giovanna Corrado
University of Naples ‘Federico II’, Department of Economics, Management, and Institutions (DEMI)
Giuseppe Russo
University of Cassino and Southern Lazio

Synopsis

Sustainability disclosure is frequently perceived as an obligation to report. Yet its credibility is contingent upon the organisational framework that fosters and underpins sustainability-related knowledge. This conceptual chapter highlights the vital role of knowledge architecture in sustainable governance. The study argues that a weak knowledge architecture may increase stakeholder scepticism and the risk of greenwashing.  To address these challenges, the study proposes a comprehensive framework within which codification standards, shared taxonomies and ontologies, boundary objects, and traceability mechanisms are needed to enhance the viability of sustainability reporting. Therefore, the originality of the present work lies in proposing an innovative conceptual framework that provides a practical and dynamic tool for researchers, professionals, and policymakers in the construction of knowledge architectures that ensure that sustainability claims are coherent, verifiable, and manageable (in other words, viable).

Author Biographies

Francesco Caputo, University of Naples ‘Federico II’, Department of Economics, Management, and Institutions (DEMI)

Francesco Caputo, Ph.D., is an Associate Professor at the Department of Economics, Management, and Institutions (DEMI), University of Naples “Federico II”, Italy. He serves as the President of ASVSA (Associazione per la Ricerca sui Sistemi Vitali) and Co-Director General of WOSC (World Organization of Systems and Cybernetics). He is a member of the Editorial Boards of several international journals, and he received multiple awards and grants for his research activities. With over 150 publications, including books, papers, conference proceedings, and abstracts, his primary research interests encompass complexity, knowledge management, and systems thinking.

Naples, Italy. E-mail: francesco.caputo2@unina.it

Cristina Cervino, University of Naples ‘Federico II’, Department of Economics, Management, and Institutions (DEMI)

Cristina Cervino is a Ph.D. student at the Department of Economics, Management, and Institutions (DEMI), University of Naples “Federico II,” Italy. She currently serves as the Secretary of ASVSA (Associazione per la Ricerca sui Sistemi Vitali) and is also a member of WOSC (World Organization of Systems and Cybernetics). She has participated in several international conferences in the fields of knowledge management, sustainability reporting and systems thinking, contributing as a peer reviewer.

Naples, Italy. E-mail: cristina.cervino@unina.it

Maria Giovanna Corrado, University of Naples ‘Federico II’, Department of Economics, Management, and Institutions (DEMI)

Maria Giovanna Corrado is a philosopher by background, trained in philosophy of mind and philosophy of psychology, with a long-standing focus on conscious experience, the senses, and perceptual knowledge. She completed her PhD in Philosophy at the University of Warwick, where her research examined the nature of auditory perceptual experience and argued that we hear material bodies as forceful interactions. She holds an MA in Philosophy of Psychology with Distinction from King’s College London and a First Class BA in Philosophy from Cardiff University, and was a visiting student at Macquarie University. Her work also engages with thought, belief, and decision-making, and increasingly extends philosophical analysis to questions of management and organizational knowledge.

Naples, Italy. E-mail: mariagiovanna.corrado@unina.it

Giuseppe Russo, University of Cassino and Southern Lazio

Giuseppe Russo, Ph.D., is an Associate Professor of Economics and Management at the University of Cassino and Southern Lazio. He teaches Public Enterprise Management, Strategic Management, Innovation Management and the Planning and Control of Public Enterprises. Alongside his academic work, he has been involved in designing training programmes for public and private organisations, providing management consultancy to public enterprises and designing 231-compliant MOGC for many years.

Cassino, Italy. E-mail: giuseppe.russo@unicas.it

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Published

July 3, 2026

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

Caputo, F., Cervino, C., Corrado, M. G., & Russo, G. (2026). Knowledge Architecture for Viable Sustainability Disclosure. In J. Belak & S. Oberman Peterka (Eds.), Sustainable Governance in the Age of Artificial Intelligence: Interdisciplinary Perspectives on ESG, Digital Transformation and Corporate Responsibility (pp. 1385-1404). University of Maribor Press. https://doi.org/10.18690/um.epf.7.2026.67