External communication on legal compliance by Italian waste treatment companies. (10th May 2020)

• Record Type: Journal Article
• Authors: Mazzi, Anna; Spagnolo, Marta; Toniolo, Sara
• Is Part Of: Journal of cleaner production. Volume 255(2020)
• Publication Date: 2020-05-10
• Subjects: Environmental statement -- Legislative compliance -- Environmental management system -- Waste treatment plant -- Environmental reporting -- European environmental management and audit scheme; Factory and trade waste -- Management -- Periodicals; Manufactures -- Environmental aspects -- Periodicals; Déchets industriels -- Gestion -- Périodiques; Usines -- Aspect de l'environnement -- Périodiques; 628.5
• DOI: 10.1016/j.jclepro.2020.120325
• Languages: English
• ISSNs: 0959-6526

Abstract

Abstract: Numerous studies discuss the role of environmental reporting to communicate legislative compliance, but few papers focus on the waste treatment sector, where clear communication is crucial for companies to legitimize management strategies. To fill this gap, an explorative study focusing on solid waste treatment by Italian companies registered with the European Environmental Management and Audit Scheme was conducted. The aim of the research is to discover if and how these companies inform external stakeholders about compliance with environmental legislation in (1) assessing environmental aspects, (2) planning environmental objectives, and (3) monitoring environmental performance. Forty-nine Italian companies were selected, and their Environmental Statements were analyzed. The results prove that environmental reporting of Italian companies frequently includes an explicit reference to legislative compliance in planning environmental objectives; however, rarely legal compliance is assumed as criterion to assess environmental aspects and to monitor environmental performance. Comparing these results with other recent studies, some conflicting findings emerge: the risks derived by the lack of explicit information on legal compliance in environmental reporting are discussed, and recommendations to assure transparency and credibility of reporting are underlined. Final propositions and future perspectives for practitioners and scientists conclude the paper, which contributes to the debate about the adequacy of external communication of environmental management systems in waste treatment sector. Graphical abstract: Image 1036 Highlights: Italian companies treating waste and EMAS registered have been analyzed. Evidences of legal compliance in environmental statements are investigated. Legal compliance is taken as a reference to formulate improvement objectives. Rarely legal requirements are used to assess environmental performance. Lack of information on legal compliance weakens the consistency of reporting.