Socio-environmental reporting trends in the Italian local government: Thrive or wither?
Journal title FINANCIAL REPORTING
Author/s Enrico Bracci, Mouhcine Tallaki
Publishing Year 2013 Issue 2013/2
Language English Pages 20 P. 27-46 File size 675 KB
DOI 10.3280/FR2013-002003
DOI is like a bar code for intellectual property: to have more infomation
click here
Below, you can see the article first page
If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
Social and environmental reporting (SER) in the public sector has been widelydiscussed in the last years (Gray et al., 1996; Mathews, 1997; Parker 2005; Guthrieand Abeysekera, 2006; Guarini, 2002; Hinna 2004; Marcuccio and Steccolini,2005). However, despite the interest in this area of research, there are still a numberof calls to deepen the study of SER in the public sector (Lewis, 2008; Grubnikand Ball, 2007). In Italy, the literature shows the risk of adopting SER as a managementfashion, more than a conscious process of organizational change (Marcuccioand Steccolini, 2005). This paper investigates about the reasons for theadoption and eventual abandonment of SER by local government in Italy.
Keywords: Social reporting; environmental reporting; local government; adoptionand abandon of SER.
- Fostering sustainability in local government: The institutional work perspective on the accounting–management nexus Lotta‐Maria Sinervo, Elina Vikstedt, Mika Luhtala, Harri Laihonen, Olga Welinder, in Financial Accountability & Management /2024 pp.592
DOI: 10.1111/faam.12399 - Diversity and Equity in Accounting Eleonora Cardillo, Antonio Leotta, Carmela Rizza, Daniela Ruggeri, pp.111 (ISBN:978-3-031-78246-6)
- Local Governments’ environmental disclosure via social networks: Organizational legitimacy and stakeholders’ interactions Davide Giacomini, Laura Rocca, Paola Zola, Mario Mazzoleni, in Journal of Cleaner Production 128290/2021 pp.128290
DOI: 10.1016/j.jclepro.2021.128290 - Drivers and Barriers of Sustainability Reporting in the Greek Public Forest Service Konstantinos G. Papaspyropoulos, Dimitrios Karamanolis, in Open Journal of Accounting /2016 pp.35
DOI: 10.4236/ojacct.2016.53005 - Different sustainability endgames: Institutional logics in the performance management of local governments Elina Vikstedt, Mika Luhtala, Olga Welinder, Lotta-Maria Sinervo, Harri Laihonen, in Public Money & Management /2024 pp.1
DOI: 10.1080/09540962.2024.2421503 - Disclosures in Local Healthcare Organizations' Social Reports. ‘What?' and ‘Why?' An Empirical Analysis of the Italian National Healthcare System Elisa Bonollo, in FINANCIAL REPORTING 1/2015 pp.41
DOI: 10.3280/FR2015-001003 - Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies Francesco Badia, Enrico Bracci, Mouhcine Tallaki, in Sustainability /2020 pp.4525
DOI: 10.3390/su12114525
Enrico Bracci, Mouhcine Tallaki, Socio-environmental reporting trends in the Italian local government: Thrive or wither? in "FINANCIAL REPORTING" 2/2013, pp 27-46, DOI: 10.3280/FR2013-002003