Autori
Bracci, Enrico
Tallaki, Mouhcine

Titolo
Socio-environmental reporting trends in the Italian local government: Thrive or wither?
Periodico
Financial reporting
Anno: 2013 - Fascicolo: 2 - Pagina iniziale: 27 - Pagina finale: 46

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.



SICI: 2036-671X(2013)2<27:SRTITI>2.0.ZU;2-3
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=49053&Tipo=Articolo PDF

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