European Commission is strongly committed into issues related to plastic materials production and plastic waste management. While the Circular Economy Package has set targets generally referred to recycling rates, the European Strategy for plastics in a circular economy (and related action plan), fosters sustainability along the entire plastic value chain: from primary producers to converters, brand owners and retailers to waste collectors and recyclers. The Directive on the reduction of the impact of certain plastic products on the environment (more commonly known as Directive on Single-Use-Plastics, waiting for publication in the Official Journal of the European Union) rules targets on ten plastic products most often found as littering on global beaches, directly affecting plastic industry and, consequently, market. Policy makers and industrial stakeholders are called upon to collaborate. The article aims to illustrate interactions between European Commission and all plastic value chain stakeholders on implementing measures to reach ambitious targets pursued by the recent European policy. The study shows how European Commission has robustly worked to regulate production and consumption patterns on plastic carrier bags and packaging (including food packaging) thus facilitating the achievement of specific targets provided by the recent Directive. However, additional provisions concerning market restriction have been introduced; industrial stakeholders carried on a prompt response by promoting the creation of alliances, join venture and association, as well as a more integrated plastic value chain. On the base of this purpose, a virtuous example of a closed supply chain is presented.

The diffusion of the culture of sustainability and circular economy increasingly pushes companies to adopt green strategies and integrate circular business models in the corporate agenda. It assumes higher relevance in the packaging industry because of the growing plastics demand, the increasing awareness of consumers on single-use-products, the low recyclability performance and last but not least, the challenge of urban littering and microplastics dispersion in marine ecosystem. This paper presents the case of a small-medium enterprise that implemented a decision-making process to rethink the design of frozen food packaging in accordance with systemic and life cycle thinking. Eco-design and Life Cycle Assessment (LCA) have been simultaneously used to test and validate the redesign process, thus fostering the substitution of the plastic “open and close” cap with a closing method entirely made of cardboard. Results shows how using an integrated decision-making system at the design stage have allowed to get up many benefits at multiple levels, including sustainable and safe supply chain, efficient logistic operations, better recyclability, and lower energy consumption. Moreover, even if it cannot be assessed by the existing tools, the solution provides a strong contribution to the reduction in the consumption of plastics and the prevention of marine pollution.

Purpose: This study investigates the implementation of a sustainable circular business model from an accounting perspective. Its goal is to understand if and how decision- makers use management accounting systems, and what changes are needed if these systems are to support the transition toward a circular economy. Design/methodology/approach: Dialogic accounting theory frames the case study of six companies that built a value network to develop and implement an innovative packaging solution consistent with circular economy principles. Content analysis was utilised to investigate the accounting tools used. Findings: The findings indicate that circular solutions generate new organisational configurations based on value networks. Interestingly, managers’ decision-making process largely bypassed the accounting function; they relied on informal accounting and life cycle analysis, which stimulated a multi-stakeholder dialogue in a life cycle perspective. Research limitations/implications: The research provides theoretical and practical insights into the capability of management accounting systems to support companies seeking circular solutions. Practical implications: The authors offer implications for accounting practice, chief financial officers (CFOs) and accounting educators, suggesting that a dialogic approach may support value retention of resources, materials and products, as required by the circular economy. Social implications: The research contributes to the debate about the role of accounting in sustainability, specifically the need for connecting for resource efficiency at the corporate level with the rationalisation of resource use within planetary boundaries. Originality/value: The study contributes to the limited research into the role of management accounting in a company’s transition to circular business models. Dialogic accounting theory frames exploration of how accounting may evolve to help businesses become accountable to all stakeholders, including the environment.

Indoor air quality (IAQ) management in public spaces is assuming a remarkable importance. Busy environments, like airport terminals, are currently regarded as possible hotspots and IAQ is a crucial element for passengers and staff protection, as well as a key aspect of airport passenger experience. A one-month monitoring period has been performed on IAQ in the airport of Bologna (Italy), as prototypal example of large regional airport. Four strategic areas within the airport have been equipped with electronic monitoring platforms, including different contaminants and two microclimatic sensors. Data suggest that daily variation in IAQ parameters typically follow the activity pattern of the different environments under study (i.e., passengers’ flows) for gaseous contaminants, where particulate matter counts oscillate in a definite range, with a significant role played by ventilation system. Gaseous contaminants show a correlation between indoor and outdoor concentrations, mainly due to airside activities. Micro-climatic comfort parameters have been tested to match with standards for commercial environments. As results appears in line with typical households IAQ values, the current air ventilation system appears to be adequate. Nevertheless, an integrated air management system, based on real-time monitoring, would lead to optimization and improvement in environmental and economical sustainability.

The increasing awareness on environmental issues and their implications for society and economy, has led policymakers to rethink the legislative and financial measures supporting companies to innovate their business. As a result, companies are encouraged to integrate corporate sustainability (CS) into their value creation. Different from the past approaches, the current policy making process has been inspired by a multi-value creation system, aimed to deeply analyze the present situation, and identify the bottlenecks to design further steps to be taken. In this context, regional authorities cover a pivotal role in financing the pre-competitive phase of innovative and sustainable business models (SBMs). A survey was launched in the Emilia Romagna Region (ERR), analyzing the main factors contributing to maximizing CS. This paper investigates supply chain, welfare, environmental management as well as planning, control and communication strategy together with ecological footprints such as materials, energy, water, plastics, and waste ecological footprints. It gives a twofold contribution: first, it sets the stage for the construction of a theoretical model representing an SBM, and second, it gives a practical contribution by supporting the public administration decision-making in adopting a breakthrough roadmap facilitating the value transfer from industry to society.