Accountability and Sustainability Reporting in the Public Sector. Evidence from Italian Municipalities

2020 ◽  
pp. 19-34
Author(s):  
Fabiana Roberto ◽  
Roberto Maglio ◽  
Andrea Rey
Keyword(s):  
Public Sector ◽  
Sustainability Reporting ◽  
The Public

The potential of integrated reporting to enhance sustainability reporting in the public sector

2018 ◽  
Vol 38 (5) ◽  
pp. 365-374 ◽  
Author(s):  
Monica Montecalvo ◽  
Federica Farneti ◽  
Charl de Villiers
Keyword(s):  
Public Sector ◽  
Sustainability Reporting ◽  
Integrated Reporting ◽  
The Public

scholarly journals Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective

2018 ◽  
Vol 10 (9) ◽  
pp. 3112 ◽  
Author(s):  
Lucia Biondi ◽  
Enrico Bracci
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Financial Reporting ◽  
Sustainability Reporting ◽  
Preliminary Evidence ◽  
Specific Reference ◽  
Public Accountability ◽  
Integrated Reporting ◽  
The Public ◽  
Italian Context

This paper provides a comparative analysis of different public accountability means used in the public sector - namely sustainability reporting, popular financial reporting and integrated reporting - in order to highlight their similarities and differences, and reflect on their development, with specific reference to the Italian context. In particular, we speculate about the practical and research implications of their emergence, through the lenses of accountability and managerial fad and fashion literature. The main novelty of the paper is that it is one of the first studies providing a comparative analysis of the three reporting tools debated both in practice and in research. We argue about their diffusion patterns, the commonalities and differences, which suggests different stages of evolution, different actors and forces at play. We provide some preliminary evidence on the risk that accountability innovations may end up just in a fad and fashion uptake, creating inefficiencies and not achieving the aims they are intended for. We also show how the available frameworks and standards have more in common than not, and that there is a risk of creating only new labels, without real innovation or improvement of public accountability.

scholarly journals The Link Between Sustainability Reporting and the Core Characteristics of Sustainable Human Resource Management

2021 ◽  
Vol 0 (0) ◽  
Author(s):  
Banu Esra Aslanertik ◽  
Murat Çolak
Keyword(s):  
Content Analysis ◽  
Resource Management ◽  
Public Sector ◽  
Human Resource Management ◽  
Human Resource ◽  
Sustainability Reporting ◽  
Integrated Approach ◽  
Management Approach ◽  
The Public ◽  
Sustainability Reports

Abstract Background The concept of sustainable human resource management is becoming a core subject of sustainability reports. Current discussions in the literature focus on how to integrate human resource management (HRM) with sustainability issues and emphasise the concept of “sustainable human resource management” rather than “sustainability and human resource management.” This focus requires a more comprehensive company perspective through the lens of company goals, people, processes and the strategic orientation dimensions of an HRM–sustainability relationship. Within this perspective, new approaches are needed to concentrate on sustainable HRM issues. Research aims The aim of this study is to analyse the contents of the sustainability reports in terms of sustainable HR characteristics and HR orientation dimensions. The content analysis design is based on an integrated approach of the classification of sustainable HR characteristics through HR orientation dimensions. The sustainability reports of seven financial institutions from the Borsa Istanbul Sustainability Index (BIST) are analysed for the year 2019 in order to determine to which degree sustainable HR is actively involved in the sustainability reports. Methodology In this study, an in-depth content analysis is performed on corporate sustainability reports of selected companies in order to form the link between HR orientation and sustainability. This content analysis stands on the integration of two different approaches drawn from the literature (Ehnert, 2014; Ulrich, 1997). Findings The results revealed that there are significant differences between the people-oriented scores and process-oriented scores in private banks, while the scores are more balanced in public banks. Additionally, findings support the shift in the public sector from the traditional bureaucratic model to a new management approach that transfers private sector management techniques to the public sector.

A Comparative Analysis of Transparency in Sustainability Reporting by Local and Regional Governments

2013 ◽  
Vol 12 (1) ◽  
pp. 55-78 ◽  
Author(s):  
Francisco José Alcaraz-Quiles ◽  
Andrés Navarro-Galera ◽  
David Ortiz-Rodríguez
Keyword(s):  
Comparative Analysis ◽  
Public Sector ◽  
Local Governments ◽  
Social Information ◽  
Sustainability Reporting ◽  
Environmental Information ◽  
The Public ◽  
Diffusion Of Information ◽  
Regional Governments

Although the importance of sustainability reporting in the public sector is widely recognized, there are few studies about this issue. This paper analyzed the practices of diffusion of information on sustainability in local governments. So, we observed the Websites of the largest local governments in Spain using a list of items from the guidelines of GRI and comparing the results with the results of the Spanish regional governments. Our findings show that local governments reported some information (50% of the items), but less than regional governments (60%). Social information is the most widespread and environmental information is the least reported.

Measurement of sustainability performance in the public sector

2014 ◽  
Vol 5 (1) ◽  
pp. 46-67 ◽  
Author(s):  
Carol A. Adams ◽  
Stephen Muir ◽  
Zahirul Hoque
Keyword(s):  
Public Sector ◽  
Performance Measures ◽  
Sustainability Reporting ◽  
Financial Economic ◽  
Mandatory Reporting ◽  
Global Reporting Initiative ◽  
Content Type ◽  
The Public ◽  
Sustainability Performance ◽  
Perceived Need

Purpose – This article identifies current performance measurement practice within state, territory and federal government departments in Australia with a particular emphasis on the importance of sustainability performance measures. Whilst voluntary sustainability reporting by private sector organisations aligned, for the most part, with Global Reporting Initiative (GRI) guidelines is growing, there is little sustainability reporting by organisations in the public sector. This raises questions as to the extent to which public sector sustainability performance is managed. This research aims to assess the use of sustainability performance measures for supporting organisational performance improvement. Design/methodology/approach – A mail out survey approach has been adopted within government departments. Findings – The performance measures utilised by organisations to a great extent were in the areas of cost efficiency and quality measures and those utilised to least extent were for learning and growth measures and to satisfy legislative requirements and manage programs. Sustainability, environmental or social responsibility measures are the least used performance measures, and those utilised are mainly measures of employee diversity and non-financial economic aspects that are identified. Practical implications – The public sector is unlikely to adopt comprehensive sustainability performance measures while they remain voluntary and while there is no perceived need to be competitive in these areas. Either mandatory reporting is required or some form of competitive process based on performance measures implemented. Originality/value – The findings make a contribution to the academic literature on sustainability performance measures in public sector organisations and point to policy measures that may lead to improvements in practice.

Sustainability reporting at EU level: leading by example?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Katharina Bryan
Keyword(s):  
Public Sector ◽  
Design Methodology ◽  
Sustainability Reporting ◽  
Future Research ◽  
Content Type ◽  
The Public ◽  
Research Areas ◽  
European Court ◽  
The Status ◽  
The Eu

PurposeThis paper aims to contribute to research on public sector sustainability reporting, by focussing on the sustainability reporting of EU institutions and agencies. It seeks to examine to what extent the EU is leading by example in this area and to highlight the challenges for developing sustainability reporting at EU level.Design/methodology/approachThe paper is based on the European Court of Auditors’ (ECA) review on reporting on sustainability and presents the results of qualitative research, including a survey conducted among EU institutions and agencies. Additional secondary literature analysis puts the review's findings into the current research context on sustainability reporting.FindingsThe paper provides an overview of how the EU and its institutions and agencies report on sustainable development. It finds that the EU, as well as its institutions and agencies, are not yet leading by example on sustainability reporting. Of the 53 EU institutions and agencies surveyed, only 2 published sustainability reports. Additionally, the paper identifies key challenges for sustainability reporting in the public sector and highlights future research areas.Originality/valueThis is the first academic article on sustainability reporting of EU institutions and agencies. It contributes to our understanding of the status and challenges of public sector, supranational sustainability reporting and the auditing of such activities.

scholarly journals Non-financial reporting in the public sector: alternatives, trends and opportunities

2019 ◽  
Vol 22 (2) ◽  
pp. 122-128 ◽  
Author(s):  
Vicente Montesinos ◽  
Isabel Brusca
Keyword(s):  
Public Sector ◽  
Financial Reporting ◽  
Balance Sheet ◽  
Sustainability Reporting ◽  
Financial Information ◽  
Integrated Reporting ◽  
Financial Reports ◽  
The Public ◽  
Information Models ◽  
Private And Public

In recent years, different non-financial information models have arisen, both in the private  and  public sectors, trying to complete the traditional financial reports prepared by companies and public administrations. The fundamental objective of these models has been to satisfy the interest of the stakeholders, which goes beyond the numbers included in the balance sheet and the income statement. In the case of the public sector, this is coupled with the discontent and distrust of citizens towards politicians and administrators of institutions, which makes it necessary to emphasize tools and strategies that can improve the transparency and accountability of administrations and restore citizen trust. Therefore, this article highlights the different non-financial information alternatives that have emerged in the literature, their practical application in the public sector and the opportunities that these models offer for the future. Specifically, we refer to sustainability reporting, integrated reporting, the non-financial report recently regulated for the business sector and, finally, popular reporting. En los últimos años han irrumpido con fuerza distintos modelos de información no financiera, tanto en el sector privado como en el público, tratando de completar el tradicional informe financiero preparado por empresas y administraciones públicas. El objetivo fundamental de estos modelos ha sido satisfacer el interés del conjunto amplio de los stakeholders, que va más allá de los números recogidos en el balance de situación y la cuenta de resultados. En el caso del sector público, a esto se une el descontento generalizado y la desconfianza de los ciudadanos hacia los políticos y administradores de las instituciones, lo que hace necesario poner el acento en todas aquellas herramientas y estrategias que puedan perfeccionar la transparencia y responsabilidad de las administraciones y reintegrar la confianza de sus administrados. Por ello, en este artículo se ponen de relieve las distintas alternativas de información no financiera que han ido surgiendo en la literatura, su aplicación práctica en el ámbito del sector público y las oportunidades que estos modelos ofrecen para el futuro. En concreto nos referimos a la información sostenible, la información integrada, la información popular y por último, al informe no financiero regulado en nuestra normativa para el sector empresarial.

Sustainability Reporting in State Universities

2013 ◽  
Vol 4 (2) ◽  
pp. 1-15 ◽  
Author(s):  
Benedetta Siboni ◽  
Carlotta del Sordo ◽  
Silvia Pazzi
Keyword(s):  
Public Sector ◽  
Sustainability Reporting ◽  
The State ◽  
Current Work ◽  
State Universities ◽  
International Debate ◽  
The Public ◽  
The World ◽  
Sustainability Reports ◽  
Large Corporations

Recent years have witnessed an increasing interest towards sustainability reporting from scholars all over the world, especially focusing on large corporations. Research has only recently been carried out regarding sustainability reporting in the public sector; however, very few studies have been published with reference to universities. In Italy, despite the fact that sustainability reporting is not mandatory, two guidelines have been issued to promote it within state universities. To date, only few studies have been published on this topic. To bridge this gap, the current work aims to review and assess the state of sustainability reporting in Italian state universities and therefore it contributes to the international debate about the development of sustainability reporting in the public sector. In doing so, this paper represents one of the first attempts at investigating sustainability reports in universities, and more broadly in the public sector.

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