文章基本信息

标题：Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector
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作者：Lodovico Gherardi ; Anna Maria Linsalata ; Enrico Deidda Gagliardo 等
期刊名称：Sustainability
印刷版ISSN：2071-1050
出版年度：2021
卷号：13
期号：3
页码：1097
DOI：10.3390/su13031097
语种：English
出版社：MDPI, Open Access Journal
摘要：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.