“…To prevent corruption, facilitate citizens' participation in public decisions, and consolidate the legitimacy of the authorities, legislative measures have been enacted to achieve administrative transparency (Holzner & Holzner, 2006). Overall, the results are positive (Galli et al, 2017), even if the process is partly held back by bureaucracy (Di Mascio et al, 2019), regulatory incompleteness (Nugnes, 2019), and some resistance. A recent study, for example, conducted within the national health system, finds that only a minority of the involved bodies have disclosed social reporting reports useful for understanding their contribution to SDG3 (Sustainable Development Goals 3, United Nation, 2015) in a transparent way and that public managers are less likely to adopt non‐financial reporting tools than private ones (Pizzi et al, 2020).…”