This paper deals with government Italian companies who operate in the field of collection, treatment and disposal of municipal solid waste. The aim is to analyse the financial performance of these companies in order to understand whether this relates to best practices in waste management, in particular in terms of the separate collection rate. In order to verify if a relationship between financial and environmental sustainability exists, an empirical analysis on 45 companies for the years 2012-2013-2014 was carried out, calculating the ROI ratio and the separate collection per capita: the analysis shows that this relationship does indeed exist, even if with a decreasing correlation coefficient in the three-year period.
Financial performance and environmental sustainability: what relationships in Italian waste management companies?
BARTOLACCI, FRANCESCA;PAOLINI, Antonella;SOVERCHIA, MICHELA
2016-01-01
Abstract
This paper deals with government Italian companies who operate in the field of collection, treatment and disposal of municipal solid waste. The aim is to analyse the financial performance of these companies in order to understand whether this relates to best practices in waste management, in particular in terms of the separate collection rate. In order to verify if a relationship between financial and environmental sustainability exists, an empirical analysis on 45 companies for the years 2012-2013-2014 was carried out, calculating the ROI ratio and the separate collection per capita: the analysis shows that this relationship does indeed exist, even if with a decreasing correlation coefficient in the three-year period.File | Dimensione | Formato | |
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Bartolacci_financialperformancesustainability_2016.pdf
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