CAPTION: Carbon Accounting Practices in Listed Companies

A Project for the Future of Greenhouse Gas Emission Disclosure

Article Text:


On January 24, 2024, the CAPTION project was officially launched, funded by the Ministry of University and Research as part of the Projects of National Interest (PRIN/PNRR). This relevant research project, involving the University of Sassari and the University of Teramo, aims to explore carbon accounting and environmental disclosure practices of listed companies, proposing innovative solutions for management accounting and greenhouse gas emission reporting.


Research Groups:


The Department of Economics and Business at the University of Sassari, the project leader, is coordinated by Professor Katia Corsi and includes the participation of Professors Ludovico Marinò, Alberto Ezza, Nicoletta Fadda, and Drs. Gianfranco Pischedda and Sofia Siotto.
At the University of Teramo, the project is led by Professor Daniela Mancini and involves business management experts from the Departments of Law, Communication Sciences, and Political Sciences: Professors Christian Corsi, Manuel De Nicola, Tiziana Di Cimbrini, Alessandro Marelli, Antonio Prencipe, and Dr. Danilo Boffa.


Project Objectives:


CAPTION aims to contribute to innovation in greenhouse gas emission measurement and to provide guidelines for improving the reliability and comparability of environmental information. These tools are essential to support corporate decision-making processes in managing climate change.


Particular attention will be given to identifying national and international best practices in emission accounting and management, and consequently, in their reporting, to contribute to the efficiency and effectiveness of decarbonization processes.


The kickoff event was an opportunity for discussion on the project’s themes and the prospects of research that promises to have a significant impact both academically and operationally.

Recent Post

Sustainability reporting is a central theme in the non-financial reporting landscape, but what theories guide
Read More

In recent years, companies with a strong "green" reputation have gained greater attention from investors
Read More

Digitalization and sustainability are two essential elements for companies today. They are no longer separate
Read More

Sustainability and digital transformation are redefining the role of the Chief Financial Officer (CFO), pushing
Read More

Related Blogs