Description
Evaluating Environmental Sustainability through Environmental ReportsEnvironmental Management Systems (EMSs) are increasingly adopted
by industrial organizations to address environmental challenges and
improve sustainability performance. Among them, the EU Eco
Management and Audit Scheme (EMAS) is notable for its requirement of
verified public reporting through Environmental Statements (ESs), aiming
to ensure transparency, accountability, and continuous improvement.
However, doubts persist regarding the actual effectiveness of EMSs in
driving substantial environmental progress, with concerns often raised
about superficial compliance, inconsistent indicator selection, and the
limited alignment between environmental goals and outcomes.
This thesis investigates how EMAS-registered installations translate
regulatory and voluntary commitments into monitoring, reporting, and
environmental improvement practices. Focusing on the Italian energy and
waste management sectors, two industries with high environmental impact
and strong regulatory oversight, the study applies a structured and
evolving mixed-methods approach to analyze over 200 Environmental
Statements. The research is organized into four thematic clusters: reporting
practices and indicators; performance evaluation and sectoral comparisons;
monitoring, targets, and effectiveness; and cross-sectoral synthesis and
policy implications.
Content analysis of Environmental Statements provides the foundation
for both qualitative and quantitative assessments. The methodology
progresses across the thesis to include trend and correlation analyses,
comparisons against Best Available Techniques Associated Emission
Levels, and the introduction of novel metrics such as the Combined
Utilization-Focus indicator.
Findings show that while EMAS organizations generally focus on
relevant environmental issues, particularly air emissions, energy use, and
waste, variability in the quality, completeness, and consistency of the
reported data remains. Performance assessments reveal that installations
using cleaner fuels or advanced technologies tend to achieve better
environmental outcomes and trends. However, critical aspects such as
biodiversity impacts in hydropower or energy efficiency in waste
incineration are often underreported. The thesis also highlights a frequent
disconnect between environmental priorities, investment allocation, and
reported achievements.
By providing empirical insights and methodological tools, this research
contributes to a better understanding of EMS implementation and
performance. It underscores the potential of EMAS not just as a reporting
obligation, but as a platform for credible, data-driven environmental
governance, provided its principles are applied rigorously and with sector
specific attention.
| Period | 7 Oct 2025 |
|---|---|
| Examinee | Stefano Castelluccio |
| Examination held at |
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| Degree of Recognition | International |