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Dr. Anna Mazzi
Department of Industrial Engineering, University of Padova, 35131 Padova, Italy

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0 Risk Assessment and Management
0 Product Environmental Footprint
0 Sustainability assessment and management
0 Life cycle assessment and management
0 Environmental management and accountability

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Journal article
Published: 30 January 2020 in Journal of Cleaner Production
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Numerous studies discuss the role of environmental reporting to communicate legislative compliance, but few papers focus on the waste treatment sector, where clear communication is crucial for companies to legitimize management strategies. To fill this gap, an explorative study focusing on solid waste treatment by Italian companies registered with the European Environmental Management and Audit Scheme was conducted. The aim of the research is to discover if and how these companies inform external stakeholders about compliance with environmental legislation in (1) assessing environmental aspects, (2) planning environmental objectives, and (3) monitoring environmental performance. Forty-nine Italian companies were selected, and their Environmental Statements were analyzed. The results prove that environmental reporting of Italian companies frequently includes an explicit reference to legislative compliance in planning environmental objectives; however, rarely legal compliance is assumed as criterion to assess environmental aspects and to monitor environmental performance. Comparing these results with other recent studies, some conflicting findings emerge: the risks derived by the lack of explicit information on legal compliance in environmental reporting are discussed, and recommendations to assure transparency and credibility of reporting are underlined. Final propositions and future perspectives for practitioners and scientists conclude the paper, which contributes to the debate about the adequacy of external communication of environmental management systems in waste treatment sector.

ACS Style

Anna Mazzi; Marta Spagnolo; Sara Toniolo. External communication on legal compliance by Italian waste treatment companies. Journal of Cleaner Production 2020, 255, 120325 .

AMA Style

Anna Mazzi, Marta Spagnolo, Sara Toniolo. External communication on legal compliance by Italian waste treatment companies. Journal of Cleaner Production. 2020; 255 ():120325.

Chicago/Turabian Style

Anna Mazzi; Marta Spagnolo; Sara Toniolo. 2020. "External communication on legal compliance by Italian waste treatment companies." Journal of Cleaner Production 255, no. : 120325.

Review
Published: 19 November 2016 in Sustainability
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The interest of scientists and companies in understanding the business implications of environmental investment is timely; however, a dilemma remains at the firm level: is the environment a “strategic competitive factor”, as in the “Porter point of view”, or is it a “luxury good”, as in the “Wagner point of view”? Our research contributes to this debate through a review of the papers published in scientific journals between 2000 and 2015 that discussed the direction of the relationship between the environmental and business performances of enterprises. The objectives of the research are: (a) to verify if there is an agreement in the scientific literature of the last 15 years about the “Porter–Wagner dilemma” when focusing at the firm level; (b) to underline the prevalent cause and effect directions of the relationship between environmental and business performance; and (c) to investigate the reasons for any disagreements in this topic among the scientists. The results show that the main agreement regards the positive bi-directional relationship, as a virtuous cyclic approach with mutual effects between business and environmental performance; nevertheless, more complex hypotheses emerge, such as nonlinear and/or conditional relationship, that need to be further explored. On the other hand, the Porter–Wagner dilemma remains, and the main reason for the non-agreement among scientists can be due to the several non-homogeneous variables considered in the analyses. Thereafter, as lesson for scientists, the priority is to share univocal methods to measure firms’ environmental and business performances.

ACS Style

Anna Mazzi; Sara Toniolo; Alessandro Manzardo; Jingzheng Ren; Antonio Scipioni. Exploring the Direction on the Environmental and Business Performance Relationship at the Firm Level. Lessons from a Literature Review. Sustainability 2016, 8, 1200 .

AMA Style

Anna Mazzi, Sara Toniolo, Alessandro Manzardo, Jingzheng Ren, Antonio Scipioni. Exploring the Direction on the Environmental and Business Performance Relationship at the Firm Level. Lessons from a Literature Review. Sustainability. 2016; 8 (11):1200.

Chicago/Turabian Style

Anna Mazzi; Sara Toniolo; Alessandro Manzardo; Jingzheng Ren; Antonio Scipioni. 2016. "Exploring the Direction on the Environmental and Business Performance Relationship at the Firm Level. Lessons from a Literature Review." Sustainability 8, no. 11: 1200.