La sostenibilità ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna?

Titolo Rivista: MANAGEMENT CONTROL
Autori/Curatori: Lino Cinquini, Emilio Passetti, Andrea Tenucci
Anno di pubblicazione: 2016 Fascicolo: 2 Lingua: Italiano
Numero pagine: 18 P. 15-32 Dimensione file: 382 KB
DOI: 10.3280/MACO2016-002002
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The dimension of environmental sustainability within the business activities represents a theme of growing importance. This paper analyses the relationship between "voluntary disclosure environmental" and "nternal environmental management" in order to understand if and how the two dimensions are related and consistent with each other. The internal environmental management is considered, in particular, as the company’s attention towards environmental sustainability as part of the systems internal decisions and implementation of sustainability practices. From the theoretical point of view, the study identifies four categories representative of possible associations, making use of a matrix representative of the high-low two dimensions indicated and defined in accordance with previous studies. The test sample is represented by forty-four companies operating in sectors considered at high environmental impact. The results show a prevalence of internal environmental management practices than the voluntary disclosure.

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Lino Cinquini, Emilio Passetti, Andrea Tenucci, La sostenibilità ambientale in azienda: quale relazione tra disclosure volontaria e gestione interna? in "MANAGEMENT CONTROL" 2/2016, pp 15-32, DOI: 10.3280/MACO2016-002002