La crisi dell'azienda pubblica: origini, tipologia e strumenti di fronteggiamento
In: Studi di ragioneria e di economia aziendale., Ser. Monografie 30
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In: Studi di ragioneria e di economia aziendale., Ser. Monografie 30
In: Premio tesi di dottorato 84
In: Premio tesi di dottorato 84
In: Scienze sociali
In: Public money & management: integrating theory and practice in public management, Band 39, Heft 7, S. 528-531
ISSN: 1467-9302
SSRN
Working paper
In: Corporate social responsibility and environmental management, Band 29, Heft 5, S. 1799-1815
ISSN: 1535-3966
AbstractBased on the legitimacy theory, the study enhances the understanding of disclosure practices of European companies operating in the energy sector regarding the adherence to Sustainable Development Goals (SDGs). Toward this end, the study analyses how SDGs reporting is evolving and what are the most addressed SDGs in the context of European energy sector companies. The paper's ultimate contribution is to dive deep into how such companies disclose their contributions to the SDGs to determine whether they adopt a substantive or merely symbolic approach to corporate legitimacy. To address the research objectives, a content analysis has been performed on non‐financial reports published by a sample of 15 European energy sector companies included in the Global Reporting Initiative database as SDGs reporters for the period 2017–2019. Our findings suggest that while SDGs are becoming an integral part of corporate disclosure, symbolic rather than substantial changes appear to prevail, calling for actions from legislators and policy‐makers.
In: International Journal of Productivity and Performance Management, Band 64, Heft 1, S. 76-93
SSRN
In: Pulic sector financial management
In: Public money & management: integrating theory and practice in public management, Band 43, Heft 7, S. 669-678
ISSN: 1467-9302
In: Public money & management: integrating theory and practice in public management, Band 43, Heft 7, S. 659-668
ISSN: 1467-9302
In: Public money & management: integrating theory and practice in public management, Band 43, Heft 7, S. 725-726
ISSN: 1467-9302
In: Forthcoming in Financial Accountability & Management
SSRN
In: Public money & management: integrating theory and practice in public management, Band 41, Heft 6, S. 447-455
ISSN: 1467-9302
In: Public money & management: integrating theory and practice in public management, Band 41, Heft 8, S. 604-614
ISSN: 1467-9302
Purpose – Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the aim of understanding how research is developing and identifying the gaps in need of further investigation. Design/methodology/approach – A structured literature review was conducted by rigorously following the steps defined in previous studies. The structured nature of the literature review paves the way for a solid understanding and critical analysis of the state of the art of research on non-financial reporting formats in public sector organizations. Findings – The critical analysis of the literature shows that most existing studies have focused on sustainability reporting in higher education institutions, local governments and state-owned enterprises, while remaining silent on the healthcare sector. Additional theoretical and empirical approaches should feed future research. Several areas deserve further investigations that might impactfully affect public sector organizations, standard setters, practitioners and scholars. Originality/value – This paper offers a comprehensive review of the literature on different reporting formats that public sector organizations adopt to report various dimensions of their performance to both internal and external stakeholders. The structured literature review enables the identification of future directions for the literature in this field.
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