Carbon emissions have negative effects on the climate regardless of the location they are generated, and several strategies were introduced to meet the Sustainable Development Goals, precisely, Goal 13 “Take urgent action to combat climate change and its impacts”. Recently, to tackle the so-called carbon leakage, the European Union (EU) introduced the Carbon Border Adjustment Mechanism (CBAM), which is a crucial instrument to establish a fair price for the carbon emissions during the production of certain carbon-intensive goods, including fertilizers. The objective of this study is to assess the efficacy of the CBAM in addressing carbon leakage within the EU by evaluating the virtual carbon emission flows to the EU in the timespan 2019–2023, focusing on the top ten primary exporters of fertilizers. The assessment is based on the comparison of the world weighted average (WWA) emission factor and the country-specific one, to identify a more suitable method for measuring carbon emission flows. Results highlighted the opportunity of treating countries individually, rather than employing WWA emission factors. Emissions could be minimized by reducing production levels in countries with lax environmental policies, but this could penalize third-party economies. Sustainable development can be achieved by introducing fair environmental policies, maintaining constant production levels, economically compensating production economies, and exporting skills and know-how.

In Europe, corporate sustainability reporting through the double materiality assessment was formally introduced with the Corporate Sustainability Reporting Directive in response to the European Sustainability Reporting Standards. The double materiality assessment is essential not only to determine the scope of corporate sustainability reporting but also to guide companies toward an efficient allocation of resources and shape corporate sustainability strategies. However, although EFRAG represents the technical adviser of the European Commission, there are numerous “interoperable” standards related to the assessment of double materiality, including the Global Reporting Initiative (GRI), or UNI 11919-1:2023. This research intends to systematically analyze similarities and divergences between the most widespread double materiality assessment standards at the global scale, highlighting their strengths and weaknesses and trying to identify a comparable path toward the creation of a set of common guidelines. This analysis is carried out through the systematic study of seven standards and by answering nine questions ranging from generic ones, such as “what is the concept of double materiality?”, to more technical questions like “does the standard identify thresholds?”, but adding original prospects such as “does the standard refer to different types of capital?”. Findings highlight that EFRAG, UNI 11919-1:2023, and GRI represent the most complete and least-discretionary standards, but some methodological aspects need to be enhanced. In the double materiality assessment, companies must identify key stakeholders, material topics and material risks, and must develop the double materiality matrix, promoting transparent disclosure, continuous monitoring, and stakeholders’ engagement. While comparability is principally required among companies operating within the same sector and of similar size, this does not preclude the possibility of comparing firms across different sectors with respect to specific indicators, when appropriate or necessary.

Eggs represent one of the most consumed animal products worldwide. In Europe, over 366 million laying hens and 6.1 Mt of derived eggs have been estimated in 2020, and Italy represents the fourth largest producer (41 million hens and 0.79 Mt of eggs). Egg production has been identified as relatively environmental-friendly, but several environmental concerns have been recently raised considering the inefficient spent hens’ management. Spent hens are generally euthanized and composted or incinerated, producing greenhouse gases while at the same time significant nutrients are lost. First, the research reviews the egg supply chain characteristics and the alternative spent hens’ valorization pathways. Then, using the material flow analysis, the research quantifies and qualifies the consistencies of laying hens and protein content included in spent hens across Italy, providing a comprehensive assessment of the national scenario under an environmental and circular perspective. Furthermore, the research develops an inventory of the spent hens’ co-products and by-products in Italy, focusing on the flows of proteins for further environmental studies. The research has highlighted that over 13,948 t of proteins could be extracted, distinguishing between those embedded within offal, feathers and blood. In addition, spent hens can be used for human consumption, as well as for material or energy recovery through anaerobic digestion or microbial fermentation. Results are addressed to farmers, who are required to boost their environmental performances, and public authorities, who must implement sustainable strategies to collect spent hens.

One of the most important manufacturing areas of the Friuli Venezia Giulia region is the territory close to Pordenone, the Livenza furniture district. This industrial district, consisting of industries of wood, wood and cork products, furniture, straw articles, and weave materials, located in 11 municipalities of that area, was the first Italian district to obtain the Eco-Management and Audit Scheme (EMAS) Registration in 2006. Data and information from a questionnaire compiled by more than 100 firms and 11 municipalities of the district were used to draw up the territorial environmental analysis (TEA). For the EMAS registration renewal, obtained in 2016, the TEA was updated by reviewing the methodology of the environmental impact evaluation: the ecological footprint (EF) was compared with the carrying capacity (CC) of that area. The results put in light that the EF was greater than the CC. Several actions for reducing the environmental impacts of the district activities were highlighted.