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

Emilio Passetti, Lino Cinquini (), Alessandro Marelli and Andrea Tenucci

The British Accounting Review, 2014, vol. 46, issue 3, 295-308

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.

Keywords: Sustainability accounting; Environmental accounting; Social accounting; Decision making; Environmental management; Italy (search for similar items in EconPapers)
Date: 2014
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Citations: View citations in EconPapers (11)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:bracre:v:46:y:2014:i:3:p:295-308

DOI: 10.1016/j.bar.2014.05.002

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