Sistemi di controllo e misurazione delle performance dell’economia circolare nel contesto urbano. Un modello a due livelli pubblica-amministrazione – territorio

Titolo Rivista MANAGEMENT CONTROL
Autori/Curatori Paola Dameri
Anno di pubblicazione 2026 Fascicolo 2026/1 Suppl.
Lingua Italiano Numero pagine 24 P. 37-60 Dimensione file 119 KB
DOI 10.3280/MACO2026-001-S1003
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.

Circular Economy (CE) is arising as a possible answer to environmental sustainability and the fight against climate change. In particular, the circular city model is becoming increasingly widespread, that is, an urban area in which, under the direction of the local authority, the actors of the local ecosystem define circular economy strategies in an interconnected way and directed towards shared objectives. One of the difficulties encountered in the implementation of circular economy ecosystems at the urban level is the lack of tools for monitoring and measuring performance. The Municipality of Genoa and the Department of Economics of the University of Genoa have worked to define a performance monitoring and measurement model aimed at providing data and information on the implementation status of the circular strategy, taking into account two levels of analysis: that of the Municipality of Genoa as an entity pursuing its own circularity and that of the urban territory on which the Municipality plays its influence as a local government. The result is a dashboard of 51 indicators oriented both to local policies and to the administration of the Municipality. Its immediate implementation will help to strengthen circular economy actions and facilitate the city's sustainable transition.

Parole chiave:Circular Ecosystems, Public Management, Performance Indicators, Sustainability, Corporate Social Responsibility, Ethics and Sustainable Development

  1. Alaerts L., Van Acker K., & Malina R. (2018). Towards a circular economy monitor for Flanders: A conceptual basis. Public Waste Agency of Flanders (OVAM).
  2. Bahers J. B., & Rosado L. (2023). The material footprints of cities and importance of resource use indicators for urban circular economy policies: A comparison of urban metabolisms of Nantes-Saint-Nazaire and Gothenburg. Cleaner production letters, 4, 100029.
  3. Bekier J., & Parisi C. (2023). Co-construction of performance indicators for a circular city and its relation to a local action net. Accounting, Auditing & Accountability Journal.
  4. Bolger K., & Doyon A. (2019). Circular cities: exploring local government strategies to facilitate a circular economy. European planning studies, 27(11), pp. 2184-2205.
  5. Bosone M., & Ciampa F. (2021). Human-centred indicators (HCI) to regenerate vulnerable cultural heritage and landscape towards a circular city: from the Bronx (NY) to Ercolano (IT). Sustainability, 13(10), 5505.
  6. Breu K., & Peppard J. (2003). Useful knowledge for information systems practice: the contribution of the participatory paradigm. Journal of information Technology, 18(3), pp. 177-193.
  7. Cerreta M., Muccio E., Poli G., Regalbuto S., & Romano F. (2020, July). City-port circular model: towards a methodological framework for indicators selection. In International Conference on Computational Science and Its Applications (pp. 855-868). Cham: Springer International Publishing.
  8. Chiucchi M. (2013). Measuring and reporting intellectual capital: Lessons learnt from some interventionist research projects. Journal of Intellectual Capital, 14(3), pp. 395-413.
  9. Correggi C., Ghinoi S., De Vita R., & Di Toma P. (2025). A Non-Financial Disclosure Analysis to explore the Role of Digitalization in Enabling Circular Business Models. Management Control, (1), pp. 86-109.
  10. Cramer J. M. (2020). Practice-based model for implementing circular economy: The case of the Amsterdam Metropolitan Area. Journal of cleaner production, 255, 120255.
  11. Dameri R.P. e Bruzzone M. (2024). Le strategie di economia circolare per la città smart e sostenibile. In Dameri R.P. e Bruzzone M. (a cura di), Smart city. Prospettive di ricerca. Genova University Press, pp. 1-227.
  12. Davila T., & Oyon D. (2008). Cross-paradigm collaboration and the advancement of management accounting knowledge. Critical Perspectives on Accounting, 19(6), pp. 887-893.
  13. Dubsok A., Limphitakphong N., Sugsaisakon S., & Kittipongvises S. (2024). Greenhouse gases emissions and factors influencing sustainable solid waste management based on the circular economy indicators: The city case in Thailand. In E3S Web of Conferences (Vol. 566, p. 02004). EDP Sciences.
  14. Dumay J. (2011). Intellectual capital and strategy development: an interventionist approach. Vine, 41(4), pp. 449-465.
  15. Ellen McArthur Foundation (n.d.). Circular cities: Thriving, liveable, resilient – Cities overview. https://www.ellenmacarthurfoundation.org/topics/cities/overview.
  16. Emmanouil C., Roumeliotis D., Kostas A., & Vagiona D. G. (2025). Assessment of Circular Economy Implementation in Municipal Waste Management Through Performance Indicators and Citizens’ Opinion in a City in Western Greece. Sustainability, 17(5), 2265. Ekins P., Domenech T., Drummond P., Bleischwitz R., Hughes N., & Lotti L. (2019). The circular economy: What, why, how and where. University College London, Institute for Sustainable Resources.
  17. Eurostat (2019). Circular economy: Infographs. https://ec.europa.eu/eurostat/cache/infographs/circulareconomy/.
  18. Falah N., Falah N., Marrero M., & Solis-Guzman J. (2024). Identifying circular City indicators based on advanced text analytics: A multi-algorithmic approach. Environments, 12(1), 1.
  19. Frosch R. A., & Gallopoulos N. E. (1989). Strategies for manufacturing. Scientific American, 261(3), pp. 144-152.
  20. Gravagnuolo A., Angrisano M., & Fusco Girard L. (2019). Circular economy strategies in eight historic port cities: Criteria and indicators towards a circular city assessment framework. Sustainability, 11(13), 3512.
  21. Jönsson S., & Lukka K. (2006). There and back again: doing interventionist research in management accounting. Handbooks of management accounting research, 1, pp. 373-397.
  22. Kasanen E., Lukka K., & Siitonen A. (1993). The constructive approach in management accounting research. Journal of management accounting research, 5.
  23. Kopp M., Petit-Boix A., & Leipold S. (2024). Municipal circular economy indicators: Do they measure the cities’ environmental ambitions?. Sustainable Production and Consumption, 50, pp. 431-444.
  24. Korhonen J., Honkasalo A., & Seppälä J. (2018). Circular economy as an essentially contested concept. Journal of Cleaner Production, 175, pp. 544-552.
  25. Lamboglia R., Lavorato D. (2026). I sistemi manageriali e di controllo tra tradizione e innovazione. Management control, 1, pp. 5-15.
  26. Lyle J. T. (1994). Regenerative design for sustainable development. John Wiley & Sons.
  27. Marasca S., & Gatti M. (2020). Editoriale: il gap tra teoria e prassi negli studi di management accounting nel settore pubblico: alcune riflessioni. Management Control, 1, pp. 5-10.
  28. Mazzara L., Bergamaschi F., & Leoni G. (2022). Gestione integrata dei dati e misurazione della performance nei network inter-municipali: un’analisi sistematica della letteratura. Management Control, 2, pp. 91-116.
  29. Moggi S., & Dameri R. P. (2021). Circular business model evolution: Stakeholder matters for a self-sufficient ecosystem. Business Strategy and the Environment, 30(6), pp. 2830-2842. Moraga G., Huysveld S., Mathieux F., Blengini G. A., Alaerts L., Van Acker K., de Meester S., & Dewulf J. (2019). Circular economy indicators: What do they measure?. Resources, Conservation and Recycling, 146, pp. 452-461.
  30. OECD (2016). Policy guidance on resource efficiency. OECD Publishing.
  31. OECD (2020). The circular economy in cities and regions. OECD Publishing.
  32. Paiho S., Mäki E., Wessberg N., Paavola M., Tuominen P., Antikainen M., Heikkilä J., Rozado C. A., & Jung N. (2020). Towards circular cities - Conceptualizing core aspects. Sustainable Cities and Society, 59, Article 102143.
  33. Paoli F., Pirlone F., & Spadaro I. (2022). Indicators for the circular city: a review and a proposal. Sustainability, 14(19), 11848.
  34. Papageorgiou A., Henrysson M., Nuur C., Sinha R., Sundberg C., & Vanhuyse F. (2021). Mapping and assessing indicator-based frameworks for monitoring circular economy development at the city-level. Sustainable cities and society, 75, 103378.
  35. Park Y. W., & Tamaki K. Y. (2025). Circular Economy Strategy for SDG Business Management. Springer Books.
  36. Petit-Boix A., & Leipold S. (2018). Circular economy in cities: Reviewing how environmental research aligns with local practices. Journal of Cleaner Production, 195, pp. 1270-1281. Pike K. L. (1954). Emic and etic standpoints for the description of behavior. In Pike K.L., Language in relation to a unifi ed theory of the structure of human behavior, Pt. 1 (Preliminary ed.), pp. 8-28. Glendale, CA: Summer Institute of Linguistics.
  37. Poli G., Muccio E., & Cerreta M. (2022). Circular, cultural and creative city index: a comparison of indicators-based methods with a machine-learning approach. Aestimum, 81.
  38. Prendeville S., Cherim E., & Bocken N. (2018). Circular cities: Mapping six cities in transition. Environmental Innovation and Societal Transitions, 26, pp. 171-194.
  39. Reday-Mulvey G., & Stahel W. R. (1977). The potential for substituting manpower for energy: Final report, 30 July 1977, for the Commission of the European Communities. Battelle, Geneva Research Centre.
  40. Riso V., & Castellini M. (2023). The Role of Citizens in the Municipalities’ Risk Management Process: an Overview in Italy. Management Control: 1, pp. 143-163.
  41. Stahel W. (2019). The circular economy: A user’s guide. Routledge.
  42. Su B., Heshmati A., Geng Y., & Yu X. (2013). A review of the circular economy in China: Moving from rhetoric to implementation. Journal of Cleaner Production, 42, pp. 215-227.
  43. Turner R. K., Pearce D. W., & Bateman I. (1993). Environmental economics: an elementary introduction. Johns Hopkins University Press.
  44. Turcu C., & Gillie H. (2020). Governing the circular economy in the city: local planning practice in London. Planning Practice & Research, 35(1), pp. 62-85.

Paola Dameri, Sistemi di controllo e misurazione delle performance dell’economia circolare nel contesto urbano. Un modello a due livelli pubblica-amministrazione – territorio in "MANAGEMENT CONTROL" 1 Suppl./2026, pp 37-60, DOI: 10.3280/MACO2026-001-S1003