Public Strategic Plans In Italian local Governments

Mazzara, Luca; Sangiorgi, Daniela; Siboni, Benedetta

doi:10.1080/14719037.2010.496264

Cited by 31 publications

(15 citation statements)

References 19 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

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

Section: Methods Adoptedmentioning

confidence: 99%

“…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 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: Non-financial Reporting Formats In Psosmentioning

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;, 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: Focus On Type Of Reportsmentioning

confidence: 99%

“…Hence, additional research on the reasons/motivators/drivers of non-financial reporting formats by PSOs is welcome (see Hossain, 2018;Marcuccio and Steccolini, 2005). Comparative studies may be beneficial (Mazzara et al, 2010), and more factors explaining the varying scope and focus of non-financial reporting formats, such as cultural differences (Ortiz-Rodr ıguez et al, 2018) and country peculiarities, may be considered.…”

Section: Academics and Practitionersmentioning

confidence: 99%

See 3 more Smart Citations

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

Rossi

Nicolò

Argento

2020

JPBAFM

View full text Add to dashboard Cite

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.

show abstract

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

Section: Methods Adoptedmentioning

confidence: 99%

Section: Non-financial Reporting Formats In Psosmentioning

confidence: 99%

Section: Focus On Type Of Reportsmentioning

confidence: 99%

Section: Academics and Practitionersmentioning

confidence: 99%

See 2 more Smart Citations

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

“…En la actualidad el Sector Público ha asumido un papel activo tanto en el desarrollo de una estructura adecuada para la adopción de estrategias de desarrollo sostenible, como en la adopción de comportamientos sostenibles (Mazzara et al 2010). En este contexto, en el Ecuador se ha generalizado el uso de índices, sin embargo, sobre el tema ambiental poco se ha definido y difundido (Mussari & Monfardini 2010).…”

unclassified

Sustentabilidad Ambiental de los Municipios: el caso de Ecuador

Robles¹,

Benavides²

2015

Fronteiras

View full text Add to dashboard Cite

RESUMEN:Este trabajo pretende la generación de un Índice de Sustentabilidad Ambiental de los 221 Municipios del Ecuador que permita evaluarla gestión ambiental. La metodología de estudio consistió en proponer un modelo sistémico que involucra los aspectos ambientales, económicos, sociales e institucionales, para lo cual se ha seleccionado 69 variables del Censo de Información Ambiental desagregada a nivel de cantones elaborado por el Instituto Nacional de Estadísticas y Censos del Ecuador (2012). Los resultados evidencian que en Ecuador la gestión ambiental de los Municipios es media, considera limitada para alcanzar la sustentabilidad, lo que implica una escasez de monitoreo de los planes y programas ambientales y compromiso por parte de los Municipios.

show abstract