IDEAS home Printed from https://ideas.repec.org/a/vrs/njopap/v10y2017i2p9-47n1.html
   My bibliography  Save this article

Dissemination of Environmental Information and its Effects on Stakeholders’ Decision-Making: A Comparative Study between Swedish and Polish Municipalities

Author

Listed:
  • Cregård Anna
  • Sobis Iwona

Abstract

According to Action Agenda 21, which was adopted at the Rio Conference in 1992, sustainable development is a major objective for local and global development. Economic growth, good living conditions, and protection of the earth’s natural environment are important to all people in the world. This article focuses on one aspect of sustainable development, i.e. on environmental sustainability. Research shows that local government can take a leading position in protecting the natural environment and disseminating information on it among stakeholders. However, our knowledge about the dissemination of environmental information practices among stakeholders is limited. The purpose of this research is to fill a gap in current knowledge, to describe and compare the practical work with dissemination of such information among stakeholders in Swedish and Polish municipalities. The questions to be answered are: What environmental information is collected and produced by the local government ? At what stakeholders is such information targeted ? and What effects does it have on decision-making by stakeholders in the investigated municipalities ? The study is based on state regulations, the homepages of municipal offices, and policy documents, official reports, and semi-structured interviews with key managers responsible for the protection of the natural environment in the studied municipalities. Data were collected from late 2015 to early 2017. This research indicates that dissemination of environmental information has a positive effect on the decision-making of internal stakeholders. In both countries, the municipal authorities follow the EU recommendations, resulting in innovative work and growing environmental awareness among the municipal authorities, the residents, and other stakeholders. Improvement of the natural environment is perceived as “a must” for the future. Nonetheless, especially larger municipalities face challenges because the production and dissemination of environmental information is time-consuming. In the long run, however, surprisingly positive effects on the local protection of the natural environment appear.

Suggested Citation

  • Cregård Anna & Sobis Iwona, 2017. "Dissemination of Environmental Information and its Effects on Stakeholders’ Decision-Making: A Comparative Study between Swedish and Polish Municipalities," NISPAcee Journal of Public Administration and Policy, Sciendo, vol. 10(2), pages 9-47, December.
  • Handle: RePEc:vrs:njopap:v:10:y:2017:i:2:p:9-47:n:1
    DOI: 10.1515/nispa-2017-0010
    as

    Download full text from publisher

    File URL: https://doi.org/10.1515/nispa-2017-0010
    Download Restriction: no

    File URL: https://libkey.io/10.1515/nispa-2017-0010?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Manila Marcuccio & Ileana Steccolini, 2005. "Social and environmental reporting in local authorities," Public Management Review, Taylor & Francis Journals, vol. 7(2), pages 155-176, June.
    2. James Guthrie & Amanda Ball & Federica Farneti, 2010. "Advancing Sustainable Management of Public and Not For Profit Organizations," Public Management Review, Taylor & Francis Journals, vol. 12(4), pages 449-459, July.
    3. Federica Farneti & James Guthrie, 2009. "Sustainability reporting by Australian public sector organisations: Why they report," Accounting Forum, Taylor & Francis Journals, vol. 33(2), pages 89-98, June.
    4. Belinda Williams & Trevor Wilmshurst & Robert Clift, 2011. "Sustainability reporting by local government in Australia: Current and future prospects," Accounting Forum, Taylor & Francis Journals, vol. 35(3), pages 176-186, September.
    5. Trevor D. Wilmshurst & Geoffrey R. Frost, 2000. "Corporate environmental reporting," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 13(1), pages 10-26, March.
    6. Carlos Larrinaga-Gonzélez & Vincente Pérez-Chamorro, 2008. "Sustainability Accounting and Accountability in Public Water Companies," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 337-343, December.
    7. Charles T. Crespy & Van V. Miller, 2011. "Sustainability reporting: A comparative study of NGOs and MNCs," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 18(5), pages 275-284, September.
    8. Amanda Ball & Jan Bebbington, 2008. "Editorial: Accounting and Reporting for Sustainable Development in Public Service Organizations," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 323-326, December.
    9. Roger L. Burritt & Stefan Schaltegger, 2010. "Sustainability accounting and reporting: fad or trend?," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 23(7), pages 829-846, September.
    10. Williams, Belinda & Wilmshurst, Trevor & Clift, Robert, 2011. "Sustainability reporting by local government in Australia: Current and future prospects," Accounting forum, Elsevier, vol. 35(3), pages 176-186.
    11. Farneti, Federica & Guthrie, James, 2009. "Sustainability reporting by Australian public sector organisations: Why they report," Accounting forum, Elsevier, vol. 33(2), pages 89-98.
    12. Rob Gray & Jesse Dillard & Crawford Spence, 2009. "Social Accounting Research as If The World Matters," Public Management Review, Taylor & Francis Journals, vol. 11(5), pages 545-573, September.
    13. repec:eme:aaaj00:09513570010316126 is not listed on IDEAS
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Svetlana Demidova & Michael Balog & Tatiana Chircova & Anastasia Kulachinskaya & Svetlana Zueva & Irina Akhmetova & Svetlana Ilyashenko, 2021. "Development of Methodology and Assessment of Ecological Safety of the EAEU and CIS Regions in the Context of Sustainable Development," Economies, MDPI, vol. 9(3), pages 1-20, July.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Williams, Belinda & Wilmshurst, Trevor & Clift, Robert, 2011. "Sustainability reporting by local government in Australia: Current and future prospects," Accounting forum, Elsevier, vol. 35(3), pages 176-186.
    2. Monika Kansal & Mahesh Joshi & Shekar Babu & Sharad Sharma, 2018. "Reporting of Corporate Social Responsibility in Central Public Sector Enterprises: A Study of Post Mandatory Regime in India," Journal of Business Ethics, Springer, vol. 151(3), pages 813-831, September.
    3. Lucia Biondi & Enrico Bracci, 2018. "Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective," Sustainability, MDPI, vol. 10(9), pages 1-16, August.
    4. 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.
    5. 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.
    6. Davide Giacomini & Paola Zola & Diego Paredi & Mario Mazzoleni, 2020. "Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1552-1564, July.
    7. Mădălina Dumitru & Justyna Dyduch & Raluca-Gina Gușe & Joanna Krasodomska, 2017. "Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 279-304, September.
    8. Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR, 2016. "The integrated reporting system: a new accountability enhancement tool for public sector entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 747-747.
    9. Aurelio Tommasetti & Riccardo Mussari & Gennaro Maione & Daniela Sorrentino, 2020. "Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?," Sustainability, MDPI, vol. 12(5), pages 1-19, March.
    10. Dorothea GREILING & Birgit GRUB, 2015. "Towards Citizen Accountability Of Local Public Enterprises," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(4), pages 641-655, December.
    11. 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.
    12. 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.
    13. Elisa Bonollo & Costanza Di Fabio & Lorenzo Leto & Paola Ramassa, 2024. "La rendicontazione economico-finanziaria degli Uffici giudiziari: un?analisi esplorativa," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(2), pages 115-139.
    14. Viera Papcunová & Roman Vavrek & Marek Dvořák, 2021. "Role of Public Entities in Suitable Provision of Public Services: Case Study from Slovakia," Administrative Sciences, MDPI, vol. 11(4), pages 1-18, November.
    15. She‐Chih Chiu & Hsuan‐Chu Lin & Chuan‐San Wang, 2017. "The Impact of Investments in Pollution Reduction on Shareholder Wealth: Evidence from Taiwanese Manufacturing Companies," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 24(6), pages 676-691, November.
    16. Urquía-Grande, Elena & Estébanez, Raquel Pérez & Alcaraz-Quiles, Francisco José, 2022. "Impact of Non-Profit Organizations’ Accountability: Empirical evidence from the democratic Republic of Congo," World Development Perspectives, Elsevier, vol. 28(C).
    17. Lai Ken Tan & Matthew Egan, 2018. "The Public Accountability Value of a Triple Bottom Line Approach to Performance Reporting in the Water Sector," Australian Accounting Review, CPA Australia, vol. 28(2), pages 235-250, June.
    18. Barone, Elisabetta & Ranamagar, Nathan & Solomon, Jill F., 2013. "A Habermasian model of stakeholder (non)engagement and corporate (ir)responsibility reporting," Accounting forum, Elsevier, vol. 37(3), pages 163-181.
    19. Francisco J. Alcaraz-Quiles & Andrés Navarro-Galera & David Ortiz-Rodríguez, 2020. "The contribution of the right to information laws in Europe to local government transparency on sustainability," International Environmental Agreements: Politics, Law and Economics, Springer, vol. 20(1), pages 161-178, March.
    20. Escamilla Solano, Sandra & Plaza Casado, Paola & Flores Ureba, Sandra, 2016. "Análisis de la divulgación de la información sobre la responsabilidad social corporativa en las empresas de transporte público urbano en España," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(2), pages 195-203.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:vrs:njopap:v:10:y:2017:i:2:p:9-47:n:1. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla (email available below). General contact details of provider: https://www.sciendo.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.