The Serie A side could be set for an overhaul at left-back, as Faouzi Ghoulam is recovering from a cruciate ligament rupture while Mario Rui is being linked with a move to Galatasaray.
As a result, Corriere Dello Sport claims that Luciano Spalletti is plotting a move for Emerson, who has been unable to get a look-in at Chelsea over Ben Chilwell and Marcos Alonso.
The Italy international is due to become a free agent in 12 months' time, and with a new contract seemingly unlikely, he is expected to head for the exit door after Euro 2020.
Emerson initially played second fiddle to Leonardo Spinazzola during Italy's Euro 2020 run, but his compatriot's injury means that he is expected to start in Sunday's final against England.
As well as Emerson, Napoli are rumoured to be interested in a deal for Tiemoue Bakayoko, but Thomas Tuchel supposedly wants to keep the Frenchman at Stamford Bridge.