Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector

Gherardi, Lodovico; Linsalata, Anna Maria; Gagliardo, Enrico Deidda; Orelli, Rebecca Levy

doi:10.3390/su13031097

Cited by 12 publications

(11 citation statements)

References 61 publications

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“…These findings substantiate the position espoused by previous researchers (Rached, 2016;Cooper and Owen, 2007;Frink, 2008;Frink and Klimoski, 2004;Von Dornum, 1997) to the extent that accountability is a multifaceted concept and must be investigated from different levels. Further, it also substantiates the position of the literature to the effect that accountability within the framework of CE should be linked to the business case agenda which is the sustainability of the firm (Karlsson-Vinkhuyzen et al, 2018;Gherardi et al, 2021). Additionally, the results compares favorably with studies by Asare et al (2021) on strategic accountability using institutional theory in Sub-Saharan Africa.…”

Section: Summary Conclusion Implications and Limitationssupporting

confidence: 73%

“…Third, the study’s results have both policy and managerial implications as follows: the CE is emerging as a viable alternative to the traditional linear system of production and consumption (De Angelis, 2020; Tsai et al , 2020; Mashud et al , 2020a, 2020b, 2020c). Scholars, government and policymakers are calling for more scholarly reflections on the role of accountability within the CE setting, given that accountability is critical in ensuring sustainable development (Karlsson-Vinkhuyzen et al , 2018; Gherardi et al , 2021). This study therefore sets the stage for identifying accountability framework or mechanism within the emerging phenomenon of CE.…”

Section: Summary Conclusion Implications and Limitationsmentioning

confidence: 96%

“…Additionally, accountability is a fundamental principle of good governance, including natural resource governance of which the CE is a component. This has the effect of guarding against negative social and environmental consequences as well as power abuse (Karlsson-Vinkhuyzen et al , 2018; Gherardi et al , 2021; Bovens, 2007).…”

Section: Summary Conclusion Implications and Limitationsmentioning

confidence: 99%

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A qualitative examination of how accountability manifests itself in a circular economy

Kwarteng

Agyenim‐Boateng²,

Simpson³

2022

JGR

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Purpose Accountability within the framework of circular economy (CE) is unknown even though the concept of CE is increasingly gaining momentum among governments, policymakers and academics. The purpose of this study is to investigate how accountability expresses itself in the CE. Design/methodology/approach This study draws on the institutional logics theory and adopted an exploratory qualitative study aimed at eliciting stakeholders’ perspectives on how accountability manifests in the context of CE. Data was collected through semi-structured interviews of cross section of Ghanaians. Respondents were recruited using the purposeful sampling method, and data saturation was reached with 35 respondents. Concurrent data collection and analysis were carried out, and emerging themes were investigated as the research progressed. Findings The results indicate that accountability manifestations take on a variety of forms and shapes through both formal and informal processes within the circularity space. The specific areas of accountability manifestations are through the social system embedded in the society, through the organization’s responsibility and transparency, through regular reporting to stakeholders using appropriate metrics, through agency and answerability to relevant stakeholders and through governance systems embedded within social interaction. Additionally, this study discovered that accountability manifestations would contribute to the firm’s sustainability by enhancing competitive advantage through stakeholder engagement, improving risk management and promoting creativity and innovation. Originality/value Given an apparent gap in the literature on circularity and accountability, as well as a call for further studies on the reflections of accountability within the CE, this study provides empirical evidence to fill these gaps.

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Section: Summary Conclusion Implications and Limitationssupporting

confidence: 73%

Section: Summary Conclusion Implications and Limitationsmentioning

confidence: 96%

Section: Summary Conclusion Implications and Limitationsmentioning

confidence: 99%

See 1 more Smart Citation

A qualitative examination of how accountability manifests itself in a circular economy

Kwarteng

Agyenim‐Boateng²,

Simpson³

2022

JGR

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“…Despite reforms made to public administration, the financing of local governments is always tied to the funds of state budgets of individual countries (Farneti and Siboni 2011). However, Gherardi et al (2021) note that in the current international context, which requires addressing global and emerging issues with adequate solutions in different territorial areas, public administration must not focus only on the financial dimension. The path to sustainability and ownership by current and future generations is becoming a central political theme of the EU which in this regard launched the Europe Green Agreement.…”

Section: Local Government As a Pioneer Of Well-beingmentioning

confidence: 99%

Role of Public Entities in Suitable Provision of Public Services: Case Study from Slovakia

Papcunová

Vavrek

Dvořák

2021

Administrative Sciences

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Local governments in the Slovak Republic are important in public administration and form an important part of the public sector, as they provide various public services. Until 1990, all public services were provided only by the state. The reform of public administration began in 1990 with the decentralization of competencies. Several competencies were transferred to local governments from the state, and thus municipalities began to provide public services that the state previously provided. Registry offices were the first to be acquired by local governments from the state. This study aimed to characterize the transfer of competencies and their financing from state administration to local government using the example of registry offices in the Slovak Republic. In the paper, we evaluated the financing of this competency from 2007 to 2018 at the level of individual regions of the Slovak Republic. The results of the analysis and testing of hypotheses indicated that a higher number of inhabitants in individual regions did not affect the number of actions at these offices, despite the fact that the main role of the registry office is to keep registry books, in which events, such as births, weddings, and deaths, are registered.

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“…A focus in Germany lies on the local level as relevant actor as well, since one idea of the Agenda 2030 was to connect territorial development to sustainability [6]. Although the introduction of Local Agenda 21 Processes started in Germany late in the mid '90s, it did not really persist in most cities.…”

Section: Introductionmentioning

confidence: 99%

Managing Sustainability and Carbon-Neutrality in the Public Administration—Case Report of a German State Institution

2021

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Since 2017, the State Office for Nature, Environment and Consumer Protection of North Rhine-Westphalia (LANUV) has established an operational environmental and sustainability management and set specific objectives to reach operational carbon neutrality. In this context, central questions aim at the availability of financial and human resources, the competition with other duties as well as the necessary involvement of the staff. Based on the practical example of LANUV, this article presents concrete activities, e.g., in context of mobility or human resources, as well as the challenges connected to them. While single measures do have a positive impact, a structural approach, like the set-up of an environmental management system (e.g., EMAS—Eco-Management and Audit Scheme), is found to be more effective. In addition, success factors are identified such as distinct structures and responsibilities, a capable person in charge of the process, and commitment on the management level, as well as challenges like the lack of governmental objectives and obligations or limited human and financial resources. This article follows the idea of a case report in a transdisciplinary manner, presenting ideas for enhancement and shedding a light on a possible spread of sustainability endeavors to other national institutions.

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Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector

Cited by 12 publications

References 61 publications

A qualitative examination of how accountability manifests itself in a circular economy

A qualitative examination of how accountability manifests itself in a circular economy

Role of Public Entities in Suitable Provision of Public Services: Case Study from Slovakia

Managing Sustainability and Carbon-Neutrality in the Public Administration—Case Report of a German State Institution

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