Do European recommendations impact on sustainability policies by Italian local governments?

Sangiorgi, Daniela; Mazzara, Luca; Siboni, Benedetta

doi:10.1080/09540962.2017.1372106

Cited by 1 publication

(3 citation statements)

References 25 publications

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“…Marcuccio and Steccolini (2009) analyze performance reporting in Italian LGs and reveal a high level of disclosure of social issues. Both Mazzara et al (2010) and Sangiorgi et al (2017) consider strategic plans, respectively in Italian and European LGs, and discover a low level of sustainability disclosure. Che Ku Kassim et al (2019) report that Malaysian LGs use environmental reporting as a legitimacy tool.…”

Section: Research On Non-financial Reporting Formats: Insights and Cr...mentioning

confidence: 99%

“…Not surprisingly, SRs have obtained the greatest attention over the years, with 46 articles (out of 83) discussing this topic, followed by webpages and IR. The few articles discussing other kind of reports consider strategic plans (Mazzara et al , 2010; Sangiorgi et al , 2017), mission statements (Gigli and Tieghi, 2012; Lopez and Martin, 2018), annual reports (Schaffhauser-Linzatti and Ossmann, 2018) or very specific types of reports (Bae, 2014; Baldwin and Uhlmann, 2010; Che Ku Kassim et al , 2019).…”

Section: Research On Non-financial Reporting Formats: Insights and Cr...mentioning

confidence: 99%

“…Tirado-Valencia et al , 2019), strategic plans (e.g. Mazzara et al , 2010; Sangiorgi et al , 2017) and HEIs' mission statements (e.g. Lopez and Martin, 2018).…”

Section: Research On Non-financial Reporting Formats: Insights and Cr...mentioning

confidence: 99%

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Non-financial reporting formats in public sector organizations: a structured literature review

Rossi

Nicolò

Argento

2020

JPBAFM

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PurposeResearch 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/approachA 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.FindingsThe 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/valueThis 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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Section: Research On Non-financial Reporting Formats: Insights and Cr...mentioning

confidence: 99%

Section: Research On Non-financial Reporting Formats: Insights and Cr...mentioning

confidence: 99%

See 1 more Smart Citation

Non-financial reporting formats in public sector organizations: a structured literature review

Rossi

Nicolò

Argento

2020

JPBAFM

View full text Add to dashboard Cite

show abstract

Do European recommendations impact on sustainability policies by Italian local governments?

Cited by 1 publication

References 25 publications

Non-financial reporting formats in public sector organizations: a structured literature review

Non-financial reporting formats in public sector organizations: a structured literature review

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