Preprint Article Version 1 This version not peer reviewed

Trends in the Sustainability Reporting in Italian LGOs: Better Stick or Carrot?

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?. Preprints 2017, 2017090025 (doi: 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 (doi: 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?

Subject Areas

sustainability reporting; local government organizations; sustainable development; mail Survey; public sector

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