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 2016/2
Lingua Italiano Numero pagine 18 P. 15-32 Dimensione file 382 KB
DOI 10.3280/MACO2016-002002
Il DOI è il codice a barre della proprietà intellettuale: per saperne di più clicca qui

Qui sotto puoi vedere in anteprima la prima pagina di questo articolo.

Se questo articolo ti interessa, lo puoi acquistare (e scaricare in formato pdf) seguendo le facili indicazioni per acquistare il download credit. Acquista Download Credits per scaricare questo Articolo in formato PDF

Anteprima articolo

FrancoAngeli è membro della Publishers International Linking Association, Inc (PILA)associazione indipendente e non profit per facilitare (attraverso i servizi tecnologici implementati da CrossRef.org) l’accesso degli studiosi ai contenuti digitali nelle pubblicazioni professionali e scientifiche

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.;

Keywords:Environmental management, voluntary disclosure environment, environmental accounting, environmental sustainability.

  1. Adams C., Frost G.R. (2004), The development of corporate web-sites and implications for ethical, social and environmental reporting through these media, Edinburgh, Institute of Chartered Accountants of Scotland.
  2. Banerjee S.B. (2001), Managerial perceptions of corporate environmentalism: Interpretations from industry and strategic implications for organizations, Journal of Management Studies, 38, pp. 489-513. DOI: 10.1111/1467-6486.00246
  3. Banerjee S.B. (2002), Corporate environmentalism: the construct and its measurement, Journal of Business Research, 55, pp. 177-191. DOI: 10.1016/S0148-2963(00)00135-1
  4. Bansal P., Roth K. (2000), Why companies go green: A model of ecological responsiveness, Academy of Management Journal, 43, pp. 717-736. DOI: 10.2307/1556363
  5. Bartolomeo M., Bennett M., Bouma J.J., Heydkamp P., James P., Wolters T. (2000), Environmental management accounting in Europe: current practice and future potential, European Accounting Review, 9, pp. 31-52. DOI: 10.1080/096381800407932
  6. Boiral O. (2013), Sustainability reports as simulacra? A counter-account of A and A+ GRI reports, Accounting, Auditing & Accountability Journal, 26, pp. 1036-1071.
  7. DOI: 10.1108/AAAJ-04-2012-00998
  8. Bowen F., Aragon-Correa J.A. (2014), Greenwashing in corporate environmentalism research and practice. The importance of what we say and do, Organization & Environment, 27, pp. 107-112. DOI: 10.1177/1086026614537078
  9. Bouten L., Hoozée S. (2013), On the interplay between environmental reporting and management accounting change, Management Accounting Research, 24, pp. 333-348.
  10. DOI: 10.1016/j.mar.2013.06.005
  11. Burritt R.L. (2012), Environmental performance accountability: planet, people, profits, Accounting, Auditing & Accountability Journal, 25, pp. 370-405.
  12. Burritt R.L., Hahn T., Schaltegger S. (2002), Towards a comprehensive framework for environmental management accounting - Links between business actors and environmental management accounting tools, Australian Accounting Review, 12, pp. 39-50.
  13. DOI: 10.1111/j.1835-2561.2002.tb00202.x
  14. Burritt R.L. Schaltegger S. (2010), Sustainability accounting and reporting: fad or trend?, Accounting, Auditing & Accountability Journal, 23, pp. 829-846.
  15. Buysse K., Verbeke A. (2003), Proactive environmental strategies: a stakeholder management perspective, Strategic Management Journal, 24, pp. 453-470.
  16. DOI: 10.1002/smj.299
  17. Chiucchi M.S., Giuliani M., Marasca S. (2014), The design, implementation and use of intellectual capital measurement: a case study, Management Control, Special Issue 2, pp. 143-168. DOI: 10.3280/MACO2014-002007
  18. Christ K., Burritt R. (2013), Environmental management accounting: the significance of contingent variables for adoption, Journal of Cleaner Production, 41, pp. 163-173.
  19. Cho C.H., Laine M., Roberts R.W., Rodrigue M. (2015), Organized hypocrisy, organizational façades, and sustainability reporting, Accounting, Organizations and Society, 40, pp. 78-94.
  20. Cinquini L., Passetti E., Tenucci A., Frey M. (2012), Analyzing intellectual capital information in sustainability reports: some empirical evidence, Journal of Intellectual Capital, 13, pp. 531-561.
  21. Clarkson P.M., Fang X., Li Y., Richardson G. (2013), The relevance of environmental disclosures: Are such disclosures incrementally informative?, Journal of Accounting and Public Policy, 32, pp. 410-431.
  22. Clarkson P.M., Overell M.B., Chapple L. (2011), Environmental reporting and its relation to corporate environmental performance, Abacus, 47, pp. 27-60.
  23. DOI: 10.1111/j.1467-6281.2011.00330.x
  24. Clarkson P.M., Li Y., Richardson G.D., Vasvari F.P. (2008), Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis, Accounting, Organizations and Society, 33, pp. 303-327. DOI: 10.1016/j.aos.2007.05.003
  25. Contrafatto M. (2011), Social and environmental accounting and engagement research: reflections on the state of the art ad new research avenues, Economia Aziendale Online, 2, pp. 273-289.
  26. Contrafatto M., Burns J. (2013), Social and environmental accounting, organisational change and management accounting: A processual view, Management Accounting Research, 24, pp. 349-365.
  27. Delmas M.A., Cuerel Burbano V. (2011), The drivers of greenwashing, California Management Review, 54, pp. 64-87.
  28. Ferreira A., Moulang C., Hendro B. (2010), Environmental management accounting and innovation: an exploratory analysis, Accounting, Auditing & Accountability Journal, 23, pp. 920-48. DOI: 10.1016/j.sbspro.2015.01.411
  29. Fraser M. (2012), “Fleshing out” an engagement with a social accounting technology. Accounting, Auditing & Accountability Journal, 25, pp. 508-534.
  30. Frey M. (1995), Il management ambientale. Evoluzione organizzativa e gestionale del rapporto impresa ambiente, Milano, FrancoAngeli.
  31. Frost G.R., Seamer M. (2002), Adoption of environmental reporting and management practices: an analysis of New South Wales public sector entities, Financial Accountability & Management, 18, pp. 103-127. DOI: 10.1111/1468-0408.00147
  32. Garzella S., Fiorentino R. (2013), How to control environmental strategy?, Management Control, 1, pp. 45-76. DOI: 10.3280/MACO2013-001004
  33. Gladwin T.N., Kennelly J.J., Krause T.S. (1995), Shifting paradigms for sustainable development: Implications for management theory and research, Academy of Management Review, 20, pp. 874-907. DOI: 10.5465/AMR.1995.9512280024
  34. Gond J.P., Grubnic S., Herzig C., Moon J. (2012), Configuring management control systems: Theorizing the integration of strategy and sustainability, Management Accounting Research, 23, pp. 205-223. DOI: 10.1016/j.mar.2012.06.003
  35. Gray R. (1992), Accounting and environmentalism: an exploration of the challenge of gently accounting for accountability, transparency and sustainability, Accounting Organizations and Society, 17, pp. 399-425. DOI: 10.1016/0361-3682(92)90038-T
  36. Gray R. (2010), Is accounting for sustainability actually accounting for sustainability…and how would we know? An exploration of narratives of organisations and the planet, Accounting, Organizations and Society, 35, pp.47-62.
  37. Henri J., Journeault M. (2010), Eco-control: the influence of management control systems on environmental and economic performance, Accounting, Organizations and Society, 35, pp. 63-80. DOI: 10.1016/j.aos.2009.02.001
  38. International Federation of Accountants. (2005), International guidance document: Environmental management accounting, New York, IFAC.
  39. Iraldo F., Melis M. (2012), Green marketing, Milano, Il Sole 24 Ore.
  40. Marelli A. (2015), The evolving role of environmental management accounting in internal decision-making: a research note, International Journal of Accounting, Auditing and Performance Evaluation, 11, pp. 14-47. DOI: 10.1504/IJAAPE.2015.068081
  41. Milne M.J., Tregidga H., Walton S. (2009), Words not actions! The ideological role of sustainable development reporting, Accounting, Auditing & Accountability Journal, 22, pp. 1211-1257.
  42. Miolo Vitali P. (1978), Problemi ecologici nella gestione delle aziende, Milano, Giuffrè.
  43. Mio C. (2001), Il budget ambientale, Milano, FrancoAngeli.
  44. Passetti E., Cinquini L. (2014), A comparative analysis of human capital disclosure in annual reports and sustainability reports. In Russ M. (A cura di) Value Creation, Reporting, and Signaling for Human Capital and Human Assets: Building the Foundation for a Multi-Disciplinary, Multi-Level Theory, New York, Palgrave.
  45. Pérez‐López D., Moreno‐Romero A., Barkemeyer R. (2013), Exploring the relationship between sustainability reporting and sustainability management practices, Business Strategy and the Environment. DOI: 10.1002/bse.1841
  46. Qian W., Burritt R., Monroe G. (2011), Environmental management accounting in local government: A case of waste management, Accounting, Auditing & Accountability Journal, 24, pp. 93-128.
  47. Shrivastava P. (1994), CASTRATED Environment: GREENING Organizational Studies, Organization Studies, 15, pp. 705-726. DOI: 10.1177/017084069401500504
  48. Shrivastava P. (1995), The role of corporations in achieving ecological sustainability, The Academy of Management Review, 20, pp. 936-960.
  49. Striukova L., Unerman, J., Guthrie J. (2008), Corporate reporting of intellectual capital: Evidence from UK companies, The British Accounting Review, 40, 297-313.
  50. Stubbs W., Higgins, C., Milne M. (2013), Why do companies not produce sustainability reports? Business Strategy and the Environment, 22, pp. 456-470. DOI: 10.1002/bse.1756
  51. Tilling M.V. Tilt C.A. (2010), The edge of legitimacy: voluntary social and environmental reporting in Rothmans' 1956-1999 annual reports, Accounting, Auditing & Accountability Journal, 23, pp. 55-81. DOI: 10.1108/09513571011010600
  52. Tilt C.A. (2006), Linking environmental activity and environmental disclosure in an organisational change framework, Journal of Accounting & Organizational Change, 2, pp. 4-24. DOI: 10.1108/18325910610654108
  53. Tregidga H., Milne M.J., Kearins K. (2014), (Re)Presenting sustainable organizations, Accounting, Organizations and Society, 39, pp. 477-494
  54. Van Staden C.J., Hooks J. (2007), A comprehensive comparison of corporate environmental reporting and responsiveness, The British Accounting Review, 39, pp. 197-210.
  55. Whiteman G., Walker B., Perego P. (2013), Planetary boundaries: Ecological foundations for corporate sustainability, Journal of Management Studies, 50, pp. 307-336.
  56. DOI: 10.1111/j.1467-6486.2012.01073.x
  57. Wu J. (2009), Environmental compliance: the good, the bad, and the super green, Journal of Environmental Management, 90, pp. 3363-3381. DOI: 10.1016/j.jenvman.2009.05.017

  • The role of Eco-control in the implementation of Sustainable Business Models Giacomo Fabietti, Francesca Trovarelli, in MANAGEMENT CONTROL 3/2016 pp.141
    DOI: 10.3280/MACO2016-003008
  • Determinants of the implementation of environmental risk indicators: Empirical evidence from the Italian manufacturing context Rita Lamboglia, Francesco Paolone, Daniela Mancini, in Corporate Social Responsibility and Environmental Management /2019 pp.307
    DOI: 10.1002/csr.1680
  • Sistemi di controllo a supporto dello sviluppo sostenibile delle PMI del settore vitivinicolo: il caso D'Ambra vini s.r.l. Maria Pia Maraghini, Gianluca Vitale, in MANAGEMENT CONTROL 3/2018 pp.111
    DOI: 10.3280/MACO2018-003006
  • Management Control Systems for Sustainability and Sustainability of Management Control Systems Nicola Castellano, Carsten Felden, in MANAGEMENT CONTROL 2/2021 pp.5
    DOI: 10.3280/MACO2021-002001
  • L'orientamento delle aziende ad uno sviluppo sostenibile: quale contributo da parte dei sistemi di management e controllo? Giuseppe D’Onza, in MANAGEMENT CONTROL 1/2022 pp.5
    DOI: 10.3280/MACO2022-001001
  • Performance economiche e ambientali nelle aziende italiane di igiene urbana: prime evidenze empiriche Francesca Bartolacci, Antonella Paolini, Anna Grazia Quaranta, Michela Soverchia, in MANAGEMENT CONTROL 2/2017 pp.33
    DOI: 10.3280/MACO2017-002003

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