Green Accounting and Management for Sustainable Manufacturing

In recent years, natural capital in the daily life of all living species on our planet is gaining increasing importance, because it is a critical capital. The main implementation approach suggested to obtain environmental accounting, for sustainable production and consumption policy is the Life Cycle Thinking (LCT) with its operational tool: Life Cycle Assessment (LCA). LCA is capable of calculating environmental indicators and accompanying companies in a more production sustainable (EU strategy 20:20). In the study, the LCA tool was applied to an Italian polyester fabric (Apulia Stretch company in Apulia region) to innovate and improve the sustainability of products and improve its competitiveness in international markets.