Nachhaltigkeitsberichterstattung öffentlicher Unternehmen – Entwicklung eines Qualitätsmodells und empirische Befunde für Stadtwerke im internationalen Vergleich

Papenfuß, Ulf; Grüb, Birgit; Friedlander, B.

doi:10.5771/9783845263434-175

Cited by 5 publications

(5 citation statements)

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“…Some previous studies have analysed the disclosure of general or financial information on LG websites [16,53]. In recent years, studies of sustainability transparency in public administration and public utilities have also appeared [17][18][19][54][55][56][57] and several papers have analysed the disclosure of sustainability information by LGs. For example, one study [17] described an exploratory analysis of six European cities, while another [58] focused on the annual sustainability reports of four LGs in Australia.…”

Section: Sustainability Transparency and Administrative Culturesmentioning

confidence: 99%

Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe

2018

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In the current socioeconomic context, the question of local government sustainability transparency is of great interest to policymakers, managers, citizens and other stakeholders, and yet one to which previous research has devoted little specific attention. At the same time, the Internet has become an instrument of good governance worldwide and government entities in Europe have strived to promote e-government to improve transparency towards citizens. The aim of this study was to identify factors that can help politicians and managers improve practices of sustainability information disclosed by European local governments. To do so, an empirical study was conducted of 91 municipalities in nine countries, comparing three main administrative cultures. Our analysis of the study results highlights various demographic, socioeconomic, financial and legal factors that may be useful to policymakers and managers in promoting the online provision of sustainability information in Anglo-Saxon, Nordic and Southern European countries.

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Section: Sustainability Transparency and Administrative Culturesmentioning

confidence: 99%

Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe

2018

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“…erefore, according to the literature review, there was a signicant lack of research regarding studies on the publication of public sector accountability reports at the international level, since most of the studies refer to a single country or specic type of organization, as previously mentioned by Papenfuß, Grüb and Frieländer (2015).…”

Section: Literature Reviewmentioning

confidence: 99%

“…However, their sustainability reports are proceeding more slowly than those of other sectors (Greiling & Grüb, 2014, Domingues, Lozano, Ceulemans & Ramos, 2017, and there is little research related to social and environmental accounting, accountability, and sustainability in the public sector and the third sector (Adams, Muir & Hoque, 2014;Alcaraz-Quiles, Navarro-Galera & Ortiz-Rodríguez, 2014;Domingues, Lozano, Ceulemans & Ramos, 2017;Dumay et al, 2010;Greiling et al, 2015), even though numerous authors have reported on its importance (Alcaraz-Quiles et al, 2014;Ball & Bebbington, 2008;Ball, Grubnic & Birchall, 2014;Ball & Osborne, 2011;Greiling et al, 2015;Gray et al, 2014). Additionally, many of the studies in this area are related exclusively to a single country or to a specic type of organization (Papenfuß, Grüb & Frieländer, 2015).…”

Section: Introductionmentioning

confidence: 99%

Public Sector (Un)Sustainability: a study of GRI adherence and sustainability reporting disclosure standards in Public Institutions and State-Owned Companies of the Public Agency Sector

Oliveira

Rodrigues

Lagioia

et al. 2019

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This study aims to analyze the GRI adherence and disclosure standards of sustainability reports of public and state institutions in the public agency sector. The Global Reporting Initiative Database (GRI) is used for the period 2011-2017, with a sample composed by 177 public agencies. The results show that there is an evolution in the publication of GRI sustainability reports by the public agencies analyzed. However, they represent only 1.8% of the total of all organizations. In addition, a large part does not correspond to the category of integrated reports, received no external assurance, and did not formalize any input or feedback on the report provided by a panel of stakeholders or expert(s), resulting in reports with poor quality and reliability.

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“…From a research point of view, both at an international and national level, most of the academic literature on the public sector has focused on examining the amount of information voluntarily disclosed by local governments (Gandia and Archidona, 2008;Serrano-Cinca et al, 2009;Brusca et al, 2016;Tirado-Valencia et al, 2016), public utilities (Papenfuß et al, 2015) and public universities (Gallego et al, 2011). Nevertheless, the topic of how enterprises owned by the public administration are reporting on their financial or nonfinancial performance is under-researched (Sokol, 2010).…”

Section: Introductionmentioning

confidence: 99%

Online information disclosure in Spanish municipal-owned enterprises

Peña

Martínez-Martínez

Jorge

et al. 2019

OIR

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Purpose The purpose of this paper is to examine the amount of online information reported by Spanish municipal-owned enterprises (MOEs) according to the legal requirements indicated in the Spanish Law 19/2013 on Transparency and Good Governance. In addition, the authors analyze how different variables can affect the extent of online information reported by such enterprises. Design/methodology/approach To do this, we conducted a content analysis of the web pages of Spanish MOEs located in cities with more than 100.000 habitants, as well as those cities that are provincial capitals. To find information about these enterprises, the authors accessed the General Intervention Board of the State Administration (IGAE) webpage (www.igae.pap.minhafp.gob.es/sitios/igae/es-ES/Paginas/inicio.aspx). This sample was composed of 273 enterprises majority owned and controlled by local governments. Findings The findings reveal that the amount of information reported by Spanish MOEs, in accordance with the legal requirements, is quite reduced. The most influential variables for explaining Spanish MOEs’ commitment to information disclosure are population size, political positioning of the local government and reputation. Originality/value This study seeks to contribute to the scarce literature on mandatory transparency in the public sector as well as to reinforce the degree of compliance with requirements of information disclosure.

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Nachhaltigkeitsberichterstattung öffentlicher Unternehmen – Entwicklung eines Qualitätsmodells und empirische Befunde für Stadtwerke im internationalen Vergleich

Cited by 5 publications

References 0 publications

Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe

Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe

Public Sector (Un)Sustainability: a study of GRI adherence and sustainability reporting disclosure standards in Public Institutions and State-Owned Companies of the Public Agency Sector

Online information disclosure in Spanish municipal-owned enterprises

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