This study analyses the use of eight tools for sustainability accounting and the aims of sustainability accounting in decision making. The data, collected through a survey and interviews, indicate that only a small set of experimenter firms use these tools while other firms appear to be more conservative. From a decision making perspective, sustainability accounting is closely associated with the monitoring of internal compliance and efficiency. Unfortunately, sustainability accounting is in a relatively early phase of development and the lack of engagement by most firms is negative for the construction of a more balanced relationship between business and environmental and social issues.

Passetti, E., Cinquini, L., Marelli, A., Tenucci, A., Sustainability accounting in action: Lights and shadows in the Italian context, <<THE BRITISH ACCOUNTING REVIEW>>, 2014; (3): 295-308. [doi:10.1016/j.bar.2014.05.002] [http://hdl.handle.net/10807/67158]

Sustainability accounting in action: Lights and shadows in the Italian context

Passetti, Emilio;
2014

Abstract

This study analyses the use of eight tools for sustainability accounting and the aims of sustainability accounting in decision making. The data, collected through a survey and interviews, indicate that only a small set of experimenter firms use these tools while other firms appear to be more conservative. From a decision making perspective, sustainability accounting is closely associated with the monitoring of internal compliance and efficiency. Unfortunately, sustainability accounting is in a relatively early phase of development and the lack of engagement by most firms is negative for the construction of a more balanced relationship between business and environmental and social issues.
Inglese
Passetti, E., Cinquini, L., Marelli, A., Tenucci, A., Sustainability accounting in action: Lights and shadows in the Italian context, <>, 2014; (3): 295-308. [doi:10.1016/j.bar.2014.05.002] [http://hdl.handle.net/10807/67158]
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/10807/67158
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