Greenhouse gas (GHG) emissions targets: an empirical analysis of Italian companies.

This thesis explores how companies integrate sustainability and climate change into their management control systems (MCS). It focuses in particular on greenhouse gas (GHG) emissions and the use of carbon accounting as tools to support environmental responsibility, strategic planning, and long-term resilience. After reviewing the main theoretical frameworks, the study analyses how emission targets, reporting standards, and performance indicators are embedded into organizational practices. The empirical part includes a survey of Italian companies, examining the alignment between declared climate goals and actual GHG performance. The results highlight critical gaps between communication and action, confirming the need for more consistent, transparent, and accountable control systems to support the ecological transition.