This article aims to analyse how environmental accounting instruments can be linked to corporate reward systems for motivating a company's employees to embrace more environmentally friendly behaviours. To this aim, the paper focuses on a specific instrument the Environmental Profit and Loss Account that grounds on the idea of complementing the traditional profit and loss account by including figurative revenues and costs associated to the environmental impact of business activities. Based on the empirical evidence, derived from a multinational Do-It-Yourself retailing chain, the paper discusses how key design choices in the process of development of the Environmental Profit and Loss Account should be carried out to use this instrument as an input for the reward system and what problems and criticisms this choice implies.In so doing, the paper contributes to fill a gap in the state of the art literature that so far has given limited attention to the problem of linking environmental accounting instruments to corporate reward systems. Based on the case analysis, the paper concludes with some guidelines concerning the key aspects that should be taken into consideration for this prospect use: alignment with the company's strategy, definition of quantitative and common objectives, integration with other human resource practices, and possible connection to monetary rewards. Then, for each aspect, the paper discusses the rise of potential trade-offs between completeness and controllability of the included items, environmental and economic performance, cost and precision of the system itself. (C) 2015 Elsevier Ltd. All rights reserved.

This paper aims to present a new approach to measure downsize reputational risk, based on an event study methodology. To this aim, the share market value is used as a proxy of the company’s ability to create economic value, and the market reaction to different types of event is analyzed. Empirical data are derived from a large multinational company, operating in the Oil & Gas industry, with a dataset of 67 events, concerning environmental, social and economic performances. In detail, we propose a new model and we show how it overcomes the limitations of previous approaches by providing for each event a confidence interval for the estimated downsize impact and taking into account both the presence of price sensitive events and the share volatility. In this way, the proposed model provides the company’s managers with a clear insight about the impact and statistical significance of each event.

In recent years, the issue of vehicle road sharing has attracted growing attention from both researchers and operators, as a potential instrument to improve the sustainability of urban mobility or transport systems. Beside the general concept, different operational models, managerial and technological solutions have been developed, leading to a high diversification of possible vehicle sharing configurations. This heterogeneity entails a considerable complexity of the service design phase, though few academic contributions tackled this specific problem and most of the papers focused on the dynamics of adoption and use of the service itself. To fill such a gap, this paper aims to present the approach followed in the design phase of an electric vehicle sharing service for the city of Milano. The methodology adopted in this work is based on the idea that a vehicle sharing service needs to be configured to answer to specific mobility needs coherently with the characteristics of target customers. To explain this idea the methodology was articulated into four steps, which are reported in detail in this study: (i) mapping of mobility profiles and service performances, (ii) competitive analysis, (iii) development of the service configurations and (iv) development of the evaluation model.

In recent years, the automotive industry has been under strong pressure to reduce its environmental impacts. Regulators have sought to steer the industry toward "cleaner" solutions and consumer purchase patterns have shifted to more sustainable products. This means carmakers can no longer treat sustainability as a matter of compliance, and must instead increasingly look to the environmental variable as an opportunity to gain competitive advantage.In light of these developments, it becomes important for manufacturers to have some clear and reliable way to measure the environmental performance of cars, so they can analyze their progress, assess the impact of alternative solutions, and report their sustainability results.To meet this need, we have developed a performance measurement system that helps carmakers assess their technological options for sustainable mobility. Based on an analysis of the relevant scientific and practitioner literature, we put together a set of key sustainability indicators for the different stages of the car lifecycle: raw material extraction, material production, product manufacture, product use, end of life, and transport. The resulting model was then validated by a panel of experts, and compared with lifecycle analysis (LCA). (c) 2012 Elsevier Ltd. All rights reserved.

The paper presents the preliminary findings of Green Move, an ongoing project financed by Regione Lombardia that involves eight different research centers of Politecnico di Milano. Green Move has the objective to design and test an electric vehicle-sharing system for the city of Milano. Two main features characterize the project. First, the multiplicity of actors involved: single users, private companies, and associations may use vehicles provided by the service or share their personal car or fleet (peer-to-peer approach). Second, the service design is specifically aimed to balance different dimensions of sustainability (i.e. environment, finance, mobility, social), in order to overcome the shortcomings of the present services. Based on a literature review, a survey of the current practices, and applying design thinking methods, four specific service configurations have been identified, characterized by the aim of offering a service that is more tailored on users’ needs