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

Gherardi, Lodovico, Linsalata, Anna Maria, Gagliardo, Enrico Deidda, Orelli, Rebecca Levy·2021·Sustainability
DOI 10.3390/su13031097
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Abstract

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.

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Metadata

Authors
Gherardi, L., Linsalata, A. M., Gagliardo, E. D., & Orelli, R. L.
Affiliations
  • Emilia-Romagna Region, via Aldo Moro 52, 40127 Bologna, Italy
  • Department of Economics and Management, University of Ferrara, via Voltapaletto 11, 44121 Ferrara, Italy
  • Management Department, University of Bologna, via Capo di Lucca 34, 40126 Bologna, Italy
ORCID
Venue
Sustainability
Publisher
MDPI AG
Published
2021-01-21
Volume
13
Issue
3
Pages
1097
ISSN
2071-1050
DOI
10.3390/su13031097
Cited by
24
References
2
Language
en
Licence
creativecommons.org/licenses/by/4.0/ (vor)

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