In recent decades, non-financial reporting has been widely debated in the literature relating to both public and private sectors. Non-financial reporting is used to increase accountability and transparency, and to adapt to external pressures and stakeholder expectations. The focus on external factors, i.e., transparency and stakeholders, has largely precluded research into the quality of non-financial reporting. Nevertheless, the quality and reliability of sustainability reports have been widely questioned in the literature. Non-financial reporting may provide purely symbolic actions to manage expectations. This paper analyzes the level of diffusion and quality of non-financial reporting tools in the public utility sector. We use the principles of the GRI (Global Reporting Initiative) framework to measure quality, i.e., clarity and accuracy, timeliness and stakeholder engagement, comparability, and reliability. We use a qualitative exploratory approach with a mix of primary and secondary sources. The results show that despite the increasing use of non-financial reporting in organizational life, it is not diffused within public utilities. We address the issue of quality, and find that, overall, the accuracy/clarity and comparability of non-financial reporting is satisfactory; timeliness and stakeholder engagement appear to be acceptable, while reliability does not appear to be acceptable.

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This paper addresses the conditions that can facilitate the long-term effectiveness of civic crowdfunding fundraising strategies. While previous studies have provided a broad picture of the possible conditions for fostering effective fundraising strategies, most have considered the implications of fundraising only for management or only for cultural policy, neglecting an integrated approach that contemplates the needs of both. Thus, this work integrates cultural management and cultural policy perspectives by discussing a specific exploratory case study: Art Bonus, a cultural patronage tax incentive strategy introduced by the Italian government in 2014, which also includes civic crowdfunding features. To the best of our knowledge, Art Bonus is the first national civic crowdfunding platform supported by a national government. As an innovative and unique platform, its analysis is particularly relevant. This work analyzes the system’s functioning and the results obtained in its first years of operation (2014–2016) by accessing the public database relating to the donations transited through the platform. While the initiative effectively channeled more fundraising resources into the cultural sector, the results also illustrate potential points for improving such a system.