Abstract
This study investigates the treatment procedures of the Large House Hold Appliance to describe the production of secondary raw material within the Waste of Electric and Electronic Equipment (WEEE) sector in step with the Circular Economy model. Drawing on the modern accounting system, the project developed a perspective, which highlights accounting technologies (i.e. Environmental Accounting, sustainable performance indicators, Mass Balance) as new adaptive management tools for sustainable firms. The theoretical arguments shown by a longitudinal case study proposes a conceptual framework of the e-waste manage within treatment plants in the Sicilian context. The results demonstrate a percentage analysis by waste fraction of all materials recovered which can be re-use. Then, the recognition of critical raw materials identifies the end of west in implementing a competitive advantage for business growth.
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