Performance economiche e ambientali nelle aziende italiane di igiene urbana: prime evidenze empiriche

Francesca Bartolacci, Antonella Paolini, Anna Grazia Quaranta () and Michela Soverchia

MANAGEMENT CONTROL, 2017, vol. 2017/2, issue 2, 33-51

Abstract: This article deals with Italian companies owned by Municipalities operating in col-lection, treatment and disposal of municipal solid waste. The aim is to carry out an exploratory analysis to understand if waste management "good practices" (in terms of separate collection) can be realized by these companies without compromise their financial performance. To verify if a relationship between financial and environmental sustainability exists, an empirical analysis on 45 companies for the years 2012-2013-2014 has been carried out, calculating the ROI ratio and the separate collection per capita: the analysis shows that this relationship exists, even if with a decreasing correlation coefficient in the triennium.

Date: 2017
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