Public Sector (Un)Sustainability: a study of GRI adherence and sustainability reporting disclosure standards in Public Institutions and State-Owned Companies of the Public Agency Sector

Oliveira, Elyrouse Cavalcante de; Rodrigues, Raimundo Nonato; Lagioia, Umbelina Cravo Teixeira; Freitas, Maurício Assuero Lima de

doi:10.11144/javeriana.cc20-49.psss

Cited by 6 publications

(1 citation statement)

References 25 publications

(53 reference statements)

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“…Among the available alternatives in this context, we have "the sustainability reporting" GRI standards characterized by being the first and most widely adopted global standards for sustainability reports [27], which are based on the following three classic dimensions of sustainability reporting: Economic dimension. It affects the impact of the organization on the economic conditions of its stakeholders and economic systems at local, national, and international levels.…”

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confidence: 99%

Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities

2020

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This article considers universities as an important element to increase productivity and competitiveness, where sustainable development (SD) is a cornerstone aspect for their development because it promotes effective communication mechanisms. The aim of this research is to evaluate the management of category A and B universities in Ecuador, through the contents of their accountability reports. The method to be used is bibliographic, exploratory, analytical, and experimental, considering the indicators of the Global Reporting Initiative (GRI). The results show a lack of commitment from the analyzed higher education institutions when preparing accountability reports in terms of sustainability criteria. Additionally, the category in which each university is placed does not guarantee effective disclosure of information to the point that some category B universities have a higher percentage of revealed data than their A category peers. Similarly, the results also suggest proposing plans of action for policymakers to create standards for socially responsible annual reports to respond to the “triple bottom line” criteria approach, as well as establishing guidelines for the correct dissemination and disclosure of information. The originality of this work lies in analyzing the social responsibility practices in Ecuadorian universities by applying GRI indicators.

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Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities

2020

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Sustainability Report of Portuguese Municipalities: The Three Pillars of Sustainable Development

Calazans,

Marques,

Eugénio

et al. 2024

Public Organiz Rev

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Studies regarding the economic, social, and environmental impacts of sustainable policies and practices in the public sector are scarce. This is an important gap, as the public sector is oftentimes one of the largest, if not the largest, employer in a region or a country. The current study characterizes the sustainability reporting of the Portuguese municipalities in terms of their most recent sustainability report published online, aiming to better understand the pillars of sustainability. The research is based on secondary data publicly available. Results show that only 28 municipalities (out of 308) published a sustainability report, and that most information are focused on showing a balance between environmental and economic data; the results also show that there is a lack of social information, and that only a few reports show an alignment with the Sustainable Development Goals.

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Promoting Organisational Fairness in the Era of COVID-19 in the Public Service: The Need for Responsible Leadership

Obuobisa‐Darko¹,

Ohemeng²,

Asiedu³

et al. 2022

Responsible Management of Shifts in Work Modes – Values for a Post Pandemic Future, Volume 1

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Public Sector (Un)Sustainability: a study of GRI adherence and sustainability reporting disclosure standards in Public Institutions and State-Owned Companies of the Public Agency Sector

Cited by 6 publications

References 25 publications

Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities

Sustainable Development in the Economic, Environmental, and Social Fields of Ecuadorian Universities

Sustainability Report of Portuguese Municipalities: The Three Pillars of Sustainable Development

Promoting Organisational Fairness in the Era of COVID-19 in the Public Service: The Need for Responsible Leadership

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