Sustainability accounting, performance management and control

Research lead: Carlo Marcon

Sustainability accounting, performance management and control research stream is characterized by the presence of two lines of research.

The first line of research concerns sustainability reporting and deals with the process of elaboration and dissemination of information relating to corporate sustainability issues (environmental, social and governance), in order to improve transparency of the company to external stakeholders.

The second line of research investigates the management and control of sustainability performance. It focuses on the design and use of accounting methodologies aimed at facilitating the availability of relevant and reliable information for management and supporting decisions for internal control purposes, in order to improve the definition and implementation of the sustainability strategy.

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