ECOLOGICAL CARBON ACCOUNTING: A LITERATURE REVIEW

The aim of paper: The objective of the present paper intends to pursue is to analyze the impact and scope of emission rights accounting changes, in relation to concession services in enterprises and service dealerships in Italy through a first organic literature survey on the subject. Research methodology: The methodology of this research is theoretical and empirical (Yin, 1984, 1995, 2000), based on the systematization of theories with empirical verification of the evolution of business models analyzed, up to outline possible future situations. We propose to improve a theoretical framework on ecological carbon accounting and evolution in the Italian, European and international comparisons. Expected results: This scientific investigation can be regarded as a starting point to develop new lines of research and future research on ecological carbon accounting, including through international comparisons.