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The Influence of Stakeholder Engagement on Sustainability Reporting: Evidence from Italian local councils

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  • Giulio Greco
  • Nick Sciulli
  • Giuseppe D'Onza

Abstract

This study investigates the motivations of local councils for producing a sustainability report. Inter-connecting theories of legitimacy, accountability, and the New Public Management are used to structure an investigation that explains patterns of behaviours by Italian local councils. The project assesses if, and how, stakeholder engagement can influence the local councils' decision-making process through the adoption of sustainability reporting. Semi-structured interviews were conducted with the sustainability report preparers of a sample of Italian local councils. The findings demonstrate that initially sustainability reporting is introduced for accountability and legitimacy reasons. However, over time traditional sustainability reporting was incidental to more sophisticated tools of policy-making and reporting, in which some of the stakeholders were actively involved. The findings highlight the political negotiations in which sustainability reporting finds itself. The stakeholder engagement projects implement legitimizing strategies within the context of the search for an arrangement between political programs and stakeholder demands.

Suggested Citation

  • Giulio Greco & Nick Sciulli & Giuseppe D'Onza, 2015. "The Influence of Stakeholder Engagement on Sustainability Reporting: Evidence from Italian local councils," Public Management Review, Taylor & Francis Journals, vol. 17(4), pages 465-488, April.
    • Handle: RePEc:taf:pubmgr:v:17:y:2015:i:4:p:465-488
    DOI: 10.1080/14719037.2013.798024
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    Cited by:

    1. Davide Giacomini & Laura Rocca & Cristian Carini & Mario Mazzoleni, 2018. "Overcoming the Barriers to the Diffusion of Sustainability Reporting in Italian LGOs: Better Stick or Carrot?," Sustainability, MDPI, vol. 10(1), pages 1-14, January.
    2. Tamara Guerrero-Gómez & Andrés Navarro-Galera & David Ortiz-Rodríguez, 2021. "Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America," Sustainability, MDPI, vol. 13(4), pages 1-18, February.
    3. Andrés Navarro-Galera & Mercedes Ruiz-Lozano & Pilar Tirado-Valencia & Araceli de los Ríos-Berjillos, 2017. "Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures," Sustainability, MDPI, vol. 9(3), pages 1-20, March.
    4. Chiba, Soumaya & Talbot, David & Boiral, Olivier, 2018. "Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations," Accounting forum, Elsevier, vol. 42(4), pages 328-340.
    5. Jan Alpenberg & Tomasz Wnuk-Pel & Amanda Henebäck, 2018. "Environmental Orientation in Swedish Local Governments," Sustainability, MDPI, vol. 10(2), pages 1-21, February.
    6. Friederike Behr & Gero Oertzen & Manuel Dienst, 2021. "Managing Sustainability and Carbon-Neutrality in the Public Administration—Case Report of a German State Institution," Sustainability, MDPI, vol. 13(8), pages 1-21, April.
    7. Yuriko Nakao & Aya Ishino & Katsuhiko Kokubu & Hitoshi Okada, 2024. "Exploring visual communication in corporate sustainability reporting: Using image recognition with deep learning," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(4), pages 3210-3234, July.
    8. Fabio Monteduro & Ilenia Cecchetti & Ylenia Lai & Veronica Allegrini, 2021. "Does stakeholder engagement affect corruption risk management?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 759-785, September.
    9. Ana Zrnic & Dubravka Pekanov & Djula Borozan, 2024. "Assessing the Sustainability Reporting Transparency and Engagement of European Energy Companies," Energies, MDPI, vol. 17(19), pages 1-20, October.

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