Over the past few decades, the protection of our planet’s natural resources and the risk of species extinction have become increasingly crucial matters not only for scientists, ecologists and conservationists but also for governments, economists, managers, accountants, investors and financial analysts. Recently, several studies have highlighted the key role of accountants – especially environmental accountants – in preserving natural resources and developing new tools to help companies to evaluate, disclose and account for their role in the preservation of species and natural ecosystems. The focus of this chapter is to assess how accounting and narrative reporting can support companies to reduce the risk of deforestation within the tissue industry. In more detail, we aim to identify companies’ strategies and policies aimed at preventing the risk of species extinction in plant life. Hence, our central question is: what is the role of accounting and narrative disclosures in actions carried out by the tissue industry?

Deforestation risk and the tissue industry in Italy

Corvino A.
Writing – Original Draft Preparation
2019-01-01

Abstract

Over the past few decades, the protection of our planet’s natural resources and the risk of species extinction have become increasingly crucial matters not only for scientists, ecologists and conservationists but also for governments, economists, managers, accountants, investors and financial analysts. Recently, several studies have highlighted the key role of accountants – especially environmental accountants – in preserving natural resources and developing new tools to help companies to evaluate, disclose and account for their role in the preservation of species and natural ecosystems. The focus of this chapter is to assess how accounting and narrative reporting can support companies to reduce the risk of deforestation within the tissue industry. In more detail, we aim to identify companies’ strategies and policies aimed at preventing the risk of species extinction in plant life. Hence, our central question is: what is the role of accounting and narrative disclosures in actions carried out by the tissue industry?
2019
9781783538225
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11369/375569
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