In July 2012 Ilva S.p.A., an Italian company which belongs to the fourth European steel industry group, was forced to stop its production as accused of environmental crimes by the Italian Magistrature. Few months later, the Italian Government declared the company as strategic National Interest Site (SIN), thus allowing to restart the production and substantially giving prevalence to social risks (occupational losses) than societal ones (related to environmental and health issues). Benefitting from an analysis based on the decisional documents of Magistrature’s judgment and Government’s decree and on prior records that leaded to them, the present paper explores how calculative technologies informed the production of risk discourses about the company activities. The paper contributes to critical accounting literature on social accountability as it shows how accounting is rhetorically implicated in social and societal risk governance.
Key-Words: Ethics and Social Responsability
