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

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  • Enrico Bracci
  • Mouhcine Tallaki

Abstract

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.

Suggested Citation

  • Enrico Bracci & Mouhcine Tallaki, 2013. "Socio-environmental reporting trends in the Italian local government: Thrive or wither?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(2), pages 27-46.
    • Handle: RePEc:fan:frfrfr:v:html10.3280/fr2013-002003
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    References listed on IDEAS

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    2. Elisa Bonollo, 2015. "Disclosures in Local Healthcare Organizations? Social Reports. ?What?? and ?Why?? An Empirical Analysis of the Italian National Healthcare System," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(1), pages 41-75.

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