Socio-environmental reporting trends in the Italian local government: Thrive or wither?

Journal title FINANCIAL REPORTING
Author/s Enrico Bracci, Mouhcine Tallaki
Publishing Year 2013 Issue 2013/2
Language English Pages 20 P. 27-46 File size 675 KB
DOI 10.3280/FR2013-002003
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Social and environmental reporting (SER) in the public sector has been widelydiscussed in the last years (Gray et al., 1996; Mathews, 1997; Parker 2005; Guthrieand Abeysekera, 2006; Guarini, 2002; Hinna 2004; Marcuccio and Steccolini,2005). However, despite the interest in this area of research, there are still a numberof calls to deepen the study of SER in the public sector (Lewis, 2008; Grubnikand Ball, 2007). In Italy, the literature shows the risk of adopting SER as a managementfashion, more than a conscious process of organizational change (Marcuccioand Steccolini, 2005). This paper investigates about the reasons for theadoption and eventual abandonment of SER by local government in Italy.

Keywords: Social reporting; environmental reporting; local government; adoptionand abandon of SER.

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Enrico Bracci, Mouhcine Tallaki, Socio-environmental reporting trends in the Italian local government: Thrive or wither? in "FINANCIAL REPORTING" 2/2013, pp 27-46, DOI: 10.3280/FR2013-002003