Waste Accounting and Reporting: Frameworks and Trends

Accounting and reporting of waste information are of growing importance for theory and practice. This matter, which draws from the fields of waste management and sustainability reporting, is one of the key aspects of the green transition that many governments are aiming to achieve. As consequence, the topic is gaining rising attention for both management decisions and corporate reporting, leading to the need of specific techniques to collect, elaborate, and disclose waste information. Nevertheless, the boundaries of the subject are still being defined, creating challenges for producers and users of this information in choosing among the many models, techniques, and standards available. Willing to overcome this issue, the present work offers an overview of waste accounting and reporting methodologies for purposes related to both management accounting and external disclosure of information, providing examples from the practice and references to the main waste reporting standards.