Sustainability in football can no longer be limited to statements of intent. It must be demonstrated through data, expertise and recognised measurement tools. This was the central theme of the Executive Session “EXECUTIVE SESSION-How Much Is Your Club’s Sustainability Really Worth?”, organised by FDC Consulting Digital ESG at SFS 26, which also featured the presentation of ESG Impact and its ESG Match Rating service.
Francesco Di Ciommo, CEO and President of FDC Consulting Digital ESG, highlighted the importance of a structured approach built around five key steps: training, measurement, improvement, reporting and communication. Sustainability is becoming increasingly important in relationships with banks, investors and sponsors. To be credible, however, it must be backed by verifiable data and independent assessments, helping to prevent greenwashing. Younger generations are also playing a key role, showing growing awareness of sustainability and an increasing willingness to recognise its value.
For this reason, communication must be based on tangible results rather than simple statements. Giuseppe Attanasi, Professor of Political Economy at Sapienza University of Rome, explored the challenges involved in measuring sustainability, focusing on the cognitive biases that can influence assessments. These include the comparison effect, the influence of reputation, the order in which information is presented, and the tendency to judge what is most visible rather than what truly matters.
Although artificial intelligence can be a valuable tool in supporting assessments, it cannot completely eliminate human bias. Its use must therefore be accompanied by expertise and proper verification. In this respect, an independent third-party organisation plays a crucial role in ensuring that assessments are scientific, traceable and comparable, without compromising the creative and human dimension of sport. Gianni Muraca, CEO and Founder of ESG Impact, then presented the measurement system developed by the benefit corporation, established in 2024.
The platform addresses a practical challenge: the growing number of reporting requests from banks, sponsors and other stakeholders, often involving different questionnaires and methodologies. The system is based on data interoperability and proprietary artificial intelligence, supported by a regulatory database and ESG specialists. For sports organisations, the ESG Match Rating consists of 64 questions: 16 focused on digitalisation and 48 covering the three pillars of Environmental, Social and Governance.
The assessment generates a dashboard featuring performance indicators, strengths and areas for improvement, alongside a report that can be used both internally and externally. The platform also offers services for preparing sustainability reports and analysing the value chain.
The aim is to make sustainability measurable and comparable, turning it from a mere compliance requirement into a tangible opportunity to enhance clubs’ reputations, strengthen relationships with sponsors and attract new investment opportunities.