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Performance economiche e ambientali nelle aziende italiane di igiene urbana: prime evidenze empiriche

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  • Francesca Bartolacci
  • Antonella Paolini
  • Anna Grazia Quaranta
  • Michela Soverchia

Abstract

This article deals with Italian companies owned by Municipalities operating in col-lection, treatment and disposal of municipal solid waste. The aim is to carry out an exploratory analysis to understand if waste management "good practices" (in terms of separate collection) can be realized by these companies without compromise their financial performance. To verify if a relationship between financial and environmental sustainability exists, an empirical analysis on 45 companies for the years 2012-2013-2014 has been carried out, calculating the ROI ratio and the separate collection per capita: the analysis shows that this relationship exists, even if with a decreasing correlation coefficient in the triennium.

Suggested Citation

  • Francesca Bartolacci & Antonella Paolini & Anna Grazia Quaranta & Michela Soverchia, 2017. "Performance economiche e ambientali nelle aziende italiane di igiene urbana: prime evidenze empiriche," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2017(2), pages 33-51.
    • Handle: RePEc:fan:macoma:v:html10.3280/maco2017-002003
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    References listed on IDEAS

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    1. Stefania Vignini & Tiziana De Cristofaro, 2018. "Impatto della crisi economica su redditivit? e rischio finanziario delle imprese romagnole. Una cluster analysis," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2018(3), pages 157-181.
    2. Valeria Naciti & Guido Noto & Carlo Vermiglio, 2021. "Diversit? di genere e performance organizzativa: un?analisi empirica nel settore sanitario," MECOSAN, FrancoAngeli Editore, vol. 0(120), pages 45-61.
    3. Francesca Bartolacci & Iacopo Cavallini & Michela Soverchia, 2019. "Full costing nelle aziende di igiene ambientale: un caso di studio," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1), pages 123-142.

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