Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective

作者: Lucia Biondi , Enrico Bracci

DOI: 10.3390/SU10093112

关键词:

摘要: This paper provides a comparative analysis of different public accountability means used in the sector - namely sustainability reporting, popular financial reporting and integrated order to highlight their similarities differences, reflect on development, with specific reference Italian context. In particular, we speculate about practical research implications emergence, through lenses managerial fad fashion literature. The main novelty is that it one first studies providing three tools debated both practice research. We argue diffusion patterns, commonalities which suggests stages evolution, actors forces at play. provide some preliminary evidence risk innovations may end up just uptake, creating inefficiencies not achieving aims they are intended for. also show how available frameworks standards have more common than not, there only new labels, without real innovation or improvement accountability.

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