Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector

Autor: Anna Maria Linsalata, Rebecca Levy Orelli, Enrico Deidda Gagliardo, Lodovico Gherardi
Přispěvatelé: Gherardi, Lodovico, Linsalata, Anna Maria, Gagliardo, Enrico Deidda, Orelli, Rebecca Levy
Jazyk: angličtina
Rok vydání: 2021
Předmět:
Zdroj: Sustainability
Volume 13
Issue 3
Sustainability, Vol 13, Iss 1097, p 1097 (2021)
Popis: The present study aims at identifying accountability and reporting answers to the public sector challenges surrounding public value and sustainability. To that end, we take into account the Cohesion Policy Programmes, the EU major investment strategy to understand needs and possible answers in terms of accountability and reporting of the public sector. Particularly, we will consider how a specific policy, the cohesion policy, takes place in practice in the Emilia-Romagna Region case, one of the most advanced European regions in terms of capacity in managing funds received by the EU Cohesion Policy. The Emilia-Romagna Region experience shows the extent to which it planned forms of accountability and reporting that hybridize two of the most recent sustainability developments, integrated reporting and sustainable development goals, as a means to deliver sustainability and public value.
Databáze: OpenAIRE