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)


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
Publication statusPublished - 2014


  • decision making
  • sustainability accounting


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