This book provides insights into the role of environmental management accounting practices and the impact of various governance aspects dedicated to the environment in enhancing corporate environmental performance. It also examines the extent of environmental disclosure based on organizational-level data from Italian listed firms. These mechanisms work together to influence policies and management decisions, particularly in guiding businesses towards more sustainable choices.
The book suggests that firms can use robust and versatile governance mechanisms to improve managerial oversight by incorporating diverse viewpoints, ideas, perspectives, and abilities into the decision-making process. This, in turn, may lead to better performance. Effective governance drives change towards a cleaner environment by tapping into untapped potential, such as eco-friendly operations, and optimizing resource utilization.
Additionally, the book emphasizes the role of environmental management accounting systems in helping firms better coordinate, measure, and manage their capabilities, thereby achieving improved environmental performance.
