Version 1
: Received: 7 September 2017 / Approved: 8 September 2017 / Online: 8 September 2017 (06:24:14 CEST)
How to cite:
Giacomini, D.; Mazzoleni, M.; Rocca, L.; Carini, C. Trends in the Sustainability Reporting in Italian LGOs: Better Stick or Carrot?. Preprints2017, 2017090025. https://doi.org/10.20944/preprints201709.0025.v1
Giacomini, D.; Mazzoleni, M.; Rocca, L.; Carini, C. Trends in the Sustainability Reporting in Italian LGOs: Better Stick or Carrot?. Preprints 2017, 2017090025. https://doi.org/10.20944/preprints201709.0025.v1
Giacomini, D.; Mazzoleni, M.; Rocca, L.; Carini, C. Trends in the Sustainability Reporting in Italian LGOs: Better Stick or Carrot?. Preprints2017, 2017090025. https://doi.org/10.20944/preprints201709.0025.v1
APA Style
Giacomini, D., Mazzoleni, M., Rocca, L., & Carini, C. (2017). Trends in the Sustainability Reporting in Italian LGOs: Better Stick or Carrot?. Preprints. https://doi.org/10.20944/preprints201709.0025.v1
Chicago/Turabian Style
Giacomini, D., Laura Rocca and Cristian Carini. 2017 "Trends in the Sustainability Reporting in Italian LGOs: Better Stick or Carrot?" Preprints. https://doi.org/10.20944/preprints201709.0025.v1
Abstract
The role of public-sector organizations (PSOs) for promoting the agenda of sustainability accounting and accountability is often not adequately considered [1]. In the public sector universe, Local Governments are close to their communities and thus have a particularly important role to play in the pursuit of sustainability goals [2,3]. Hence, further research is still needed to understand if Local Governments Organizations (LGOs) are still using reporting tools to promote sustainable development. The empirical data show that the Sustainability Report (SR) is not having the spread assumed in the past years; over time, the great majority of Italian Municipalities does not continue or embark on a path of sustainability reporting. The findings suggest the fashion of SR in Italy is falling and it seems that the SR tool is a “mere trend reporting based on descriptive indicators leads to decreasing interest from internal and external audiences” [4]. The carrot is unsuccessful; maybe the mandatory requirements could be a stick?
Keywords
sustainability reporting; local government organizations; sustainable development; mail Survey; public sector
Subject
Business, Economics and Management, Accounting and Taxation
Copyright:
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
