The Potential Role of Public Sector Accounting Frameworks Towards Financial Sustainability Reporting

Dabbicco, Giovanna

doi:10.1007/978-3-030-06037-4_2

Cited by 3 publications

(2 citation statements)

References 30 publications

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“…Various themes have been chosen in various studies, and a chart could represent these. 38 methodological articles dealt with the theme of sustainability reporting and stakeholder value creation by organizations (for example, Einwiller et al, 2016;Ong et al, 2016;Dabbicco, 2019;Hahn & Kühnen 2013, Del Mar et al 2014. The theme of sustainability reporting and global reporting initiatives was addressed in 23 articles (Zinenko et al 2015;Petcharat & Zaman, 2019;Marimon et al, 2012).…”

Section: Sustainability-reporting Themesmentioning

confidence: 99%

“…According to Einwiller et al (2016), CSR standards in Germany and the United States prompted organisations to implement sustainability initiatives, resulting in effective stakeholder management. Dabbicco (2019) discovered in his study that financial reports are insufficient for enduring the need satisfaction of all stakeholders and that reporting is an instrument that can help organisations satisfy the non-financial needs of their stakeholders. Organisations must adopt sustainability initiatives to protect the environment and the community from internal and external stakeholders.…”

Section: Sustainability-reporting Themesmentioning

confidence: 99%

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Sustainability reporting: A systematic review

Agama

Zubairu

2022

Econ. manag. sustain.

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Sustainability reporting is measuring, disclosing, and being accountable to internal and external stakeholders for organizational performance toward sustainable development. Using the Systematic Quantitative Assessment Technique, this study reviewed 100 Sustainability Reporting (SR) articles published over the last decade. The intention is to provide insight into the various actions and progress made by the key participants and stakeholders regarding sustainable development and the quality and currency of sustainable reports from 2011 to 2020. Besides this primary objective, this review also sought to understand these SR articles' time distribution, geographic distribution, types, and data collection methods. A study of empirical evidence revealed that SR had attracted a lot more attention in recent years but what is not very clear is the level of commitment from the various stakeholders. The review also revealed the intertwining nature of the SR and sustainable development, which is further enhanced by adopting a robust accounting system. In this case, the Global Reporting Initiative (GRI) is the most acceptable, not without criticism. It is argued that the system does not give room for local realities that are often important in providing solutions to problems.

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