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.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.