Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector

被引:8
|
作者
Gherardi, Lodovico [1 ]
Linsalata, Anna Maria [1 ]
Gagliardo, Enrico Deidda [2 ]
Orelli, Rebecca Levy [3 ]
机构
[1] Emilia Romagna Reg, Via Aldo Moro 52, I-40127 Bologna, Italy
[2] Univ Ferrara, Dept Econ & Management, Via Voltapaletto 11, I-44121 Ferrara, Italy
[3] Univ Bologna, Dept Management, Via Capo Lucca 34, I-40126 Bologna, Italy
关键词
accountability; reporting; public value; sustainable development; integrated reporting; sustainable development goals; Emilia-Romagna Region; VALUE MANAGEMENT; THINKING;
D O I
10.3390/su13031097
中图分类号
X [环境科学、安全科学];
学科分类号
08 ; 0830 ;
摘要
The present study aims at identifying accountability and reporting answers to the public sector challenges surrounding public value and sustainability. To that end, we take into account the Cohesion Policy Programmes, the EU major investment strategy to understand needs and possible answers in terms of accountability and reporting of the public sector. Particularly, we will consider how a specific policy, the cohesion policy, takes place in practice in the Emilia-Romagna Region case, one of the most advanced European regions in terms of capacity in managing funds received by the EU Cohesion Policy. The Emilia-Romagna Region experience shows the extent to which it planned forms of accountability and reporting that hybridize two of the most recent sustainability developments, integrated reporting and sustainable development goals, as a means to deliver sustainability and public value.
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页码:1 / 18
页数:18
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