How to boost environmental accounting practices: evidence from two Italian case studies

To date sustainable development does not seem to be completely integrated in political practice: research on social and environmental accounting issues in public sector organizations is minimal, has been mainly normative and the link with strategic plans is considered marginal. Therefore, considering the high relevance of the topic, on one hand, and the still peripheral effort of researchers interested in themes like SEA, on the other, in this article, a comparative case study method is followed to examine the experience in environmental accounting practices carried out by two Italian municipalities. The paper offers some insights to both scholars and practitioners through the development of a conceptual model that summarizes the critical factors encouraging/discouraging local public administrations to adopt policies aimed at enhancing the benefits deriving from the preparation of environmental reports.