Integrated public planning as indirect governance: evidence from sustainability reporting in the agri-food sector

Abstract

This paper investigates the role of the Piano Integrato di Attività e Organizzazione (PIAO) as an indirect governance mechanism capable of influencing corporate sustainability and governance practices in the agri-food sector. Drawing upon the theoretical perspectives of Public Value Governance, Institutional Theory, and accounting as a technology of governance, the study explores whether integrated public planning instruments can extend their influence beyond public administration and shape corporate decision-making. A qualitative methodology is adopted, combining documentary analysis of the 2026–2028 Lombardy Regional PIAO with a comparative examination of sustainability reports from selected Lombardy-based agricultural enterprises. The analysis identifies significant conceptual convergence between the PIAO and major sustainability reporting frameworks, particularly the GRI Standards and the European Sustainability Reporting Standards (ESRS), despite the absence of explicit interoperability. While the investigated firms do not directly recognize the PIAO as a strategic governance framework, the findings suggest that regional planning instruments indirectly influence corporate governance through funding mechanisms, sustainability-related eligibility criteria, and institutional expectations. The study contributes to the literature by conceptualizing the PIAO as a technology of indirect governance and proposes a methodological approach for assessing interoperability between public planning instruments and corporate sustainability reporting frameworks, supporting greater alignment between public policies and private-sector sustainability strategies.