Environmental sustainability in the company: what relationship between voluntary disclosure and internal management?

Author/s Lino Cinquini, Emilio Passetti, Andrea Tenucci
Publishing Year 2016 Issue 2016/2
Language Italian Pages 18 P. 15-32 File size 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.

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

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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