文章基本信息

标题：Environmental reporting, accountability and governance of local governments An Italian multiple case study
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作者：Aurelio Tommasetti ; Luca Del Bene ; Gennaro Maione 等
期刊名称：African Journal of Business Management
印刷版ISSN：1993-8233
出版年度：2020
卷号：14
期号：8
页码：229-242
DOI：10.5897/AJBM2020.9027
语种：English
出版社：Academic Journals
摘要：This article aims to investigate the complex interrelationship existing between reporting, accountability and governance of municipalities. More in detail, the paper attempts to identify the internal and external conditions inducing municipalities to keep environmental reports (Research Question 1) and to assess the impact of environmental reporting on the accountability of the municipalities’ governance (Research Question 2). Multiple Case Study Research is conducted by administering semi-structured interviews to bureaucrats belonging to Accounting or Environmental Department of twelve municipality partners originally involved in CLEAR-Life project. The analysis shows the link between environmental reporting, governance and accountability, fostering the identification of some important factors which may induce municipalities to elaborate environmental reporting, the impact of which should improve accountability. The work highlights possible governance settings that should stimulate scholars and practitioners to acquire a more mature awareness about the importance of adopting sustainable practices for the implementation of budgetary policies. The paper summarizes the enabling conditions to leverage governance mechanisms, which may lead political representatives to pursue an environmental accounting-oriented culture and, therefore, environmental awareness and responsibility.
关键词：Environmental reporting (ER);accountability;governance;local government (LG);municipality;multiple case study;semi-structured interview;CLEAR-Life