and encouraging the development of complementary tourism services, such as wine tours, and gastronomic festivals. Internationally, similar patterns are observable, though with variations reflecting local institutional frameworks. In France, for example, Michelin-starred establishments contribute to the historic prestige of haute cuisine, reinforcing the cultural and tourist appeal of specific regions9. In Japan, the Michelin Guide has become a tool for promoting modern urban gastronomy and regional visibility, often serving as an instrument of national and municipal tourism strategies. These examples illustrate that Michelin recognition functions as both a symbolic and economic lever, capable of transforming restaurants into hubs of economic development, cultural promotion and tourist attraction, while also generating a complex set of interactions between local identity, global reputation, and fiscal considerations. IV. MICHELIN-STARRED RESTAURANTS, ESG CRITERIA AND FOOD WASTE MANAGEMENT The increasing diffusion of new standards within corporate governance and financial disclosure frameworks offers an innovative lens through which to reconsider the fiscal treatment of Michelin-starred restaurants. Traditionally framed within the category of luxury enterprises, such establishments are rarely acknowledged for their potential role as frontrunners in the promotion of sustainable practices, notwithstanding the fact that their organizational models frequently entail significant environmental and social externalities. Issues such as high energy consumption, the ecological impact of sourcing premium and often rare ingredients, and the structural risk of food waste—arising from the need to guarantee both quality and abundance in tasting menus—make the sector a particularly relevant testing ground for the integration of sustainability into fiscal policy. In the Italian legal system, the adoption of Law no. 166/2016 (the so-called “Gadda Law”) on food waste prevention has already introduced specific fiscal incentives aimed at encouraging the donation of unsold foodstuffs and promoting a circular economy10 in the agri-food sector11. However, such measures are 9 https://www.seagoinggreen.org/blog/2024/02/12/how-tourism-operators-can-provide-sustainable-food-options-to-guests. 10 A. F. Uricchio G. Selicato (A cura di), “Circular Economy and Environmental Taxation”, Atti della Summer School, Bari 9-15 Settembre 2019; ID (A Cura di) Green Deal e prospettive di riforma della tassazione ambientale, Atti della II Summer School in Circular Economy and Environmental Taxation, Bari 17-24 settembre 2021. 11 M.P. Nastri, La riduzione degli sprechi alimentari nella transizione verso l’economia circolare, Diritto e pratica 518 PAOLA COSTANZA DOMENICA DE PASCALIS
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