Applying the Conflict Arena Framework to the Italian Offshore Drilling Case

In an increasingly conflicted global context, where the grand challenges of sustainability loom large (Amoah - Eweje - Bathurst, 2020; Fernhaber - Zou, 2022; Carmine - De Marchi, 2023), the imperative role of environmental accounting and accountability stands at the forefront of scholarly and practical discourse (Dillard - Vinnari, 2019; Marrone - Linnenluecke - Richardson - Smith, 2020; Laine - Tregidga - Unerman, 2021). This evolution in thinking acknowledges that merely analyzing the official accounting practices of significant entities falls short (Brown, 2009). Hence, there is a critical need to encompass the counter-accounting practices of less institutionalized or marginalized actors (Norris - Kutubi - Greenland - Wallace, 2023). Furthermore, it necessitates a keen understanding of the active, often conflicting relationships manifested not only in communicative exchanges but also in the underlying intentions and strategies of the involved parties (Scheidel - Del Bene - Liu - Navas - Mingorría et al., 2020).