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

Emilio Passetti, Lino Cinquini, Alessandro Marelli, Andrea Tenucci

Research output: Contribution to journalArticle

33 Citations (Scopus)

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.
Original languageEnglish
Pages (from-to)295-308
Number of pages14
JournalTHE BRITISH ACCOUNTING REVIEW
DOIs
Publication statusPublished - 2014

Keywords

  • decision making
  • sustainability accounting

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