Sustainability reporting in justice systems: a comparative research in two European countries

被引:4
|
作者
Fusco, Floriana [1 ]
Civitillo, Renato [2 ]
Ricci, Paolo [2 ]
Morawska, Sylwia [3 ]
Pustulka, Katarzyna [3 ]
Banasik, Przemyslaw [4 ]
机构
[1] Univ Milan, Dept Econ Management & Quantitat Methods, Milan, Italy
[2] Univ Naples Federico II, Dept Polit Sci, Naples, Italy
[3] Warsaw Sch Econ, Coll Business Adm, Warsaw, Poland
[4] Appeal Court Gdansk, Gdansk, Poland
关键词
Accountability; Sustainability reporting; Courts; Justice; Judicial offices; Public organizations; Social and environmental reporting; Social reporting; PUBLIC MANAGEMENT; LOCAL-GOVERNMENTS; SOCIAL REPORTS; ACCOUNTABILITY; SECTOR; TRANSPARENCY; INDEPENDENCE; INFORMATION; ENTERPRISES; DISCLOSURES;
D O I
10.1108/MEDAR-11-2020-1091
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose That on accountability in public organizations is quite an old debate. Its introduction in judicial systems is, however, still viewed with some suspicion, due to its potential trade-off with independence and impartiality. Nevertheless, the need to respond to the demands for greater transparency and accountability has also pushed judicial organizations to establish a dialogue with a wide range of subjects. This study aims to explore the understanding and the current practices of sustainability reporting currently in place in judicial systems. Design/methodology/approach The study adopts a comparative approach, conducting an online survey in two European countries (Italy and Poland). The survey was built around the research questions and literature and administered between February and March 2020. Specifically, 804 courts were involved, of which 430 are in Italy and 374 in Poland. Findings Findings show that the current practices are still not widespread and there is still a lack of understanding of what sustainability reporting is, and therefore, of what its potential usefulness within the courts could be. Moreover, many differences between the two countries are pointed out, so it is possible to assume that the different cultural and institutional settings influence sustainability reporting practices. Finally, some interesting implications for policymakers are provided. Originality/value Judicial organizations are still poorly investigated in the literature, despite being at the center of a wide public and political debate. Moreover, the international comparative perspective adopted constitutes a further aspect of novelty.
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页码:1629 / 1657
页数:29
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