A new way of accountability is needed in public administrations. Several initiatives in public sector management accounting “have not been implemented successfully largely because of the inability/unwillingness to focus on strategies for achieving change” (Lapsley and Pettigrew, 1994). Aim of this paper is to understand how SDGs can be embedded in IR framework in order to help public organisations with performance benchmarking and reporting against the SDGs and to get board level attention for integrating them into strategy. We investigate the IR framework and create a link between SDG and six capitals through literature review and practical experiences. Results highlights the possibility to use sustainable development goals in order to report public organizations activities for public value creation.

Dicorato, L., DI GERIO, C., Fiorani, G., Corvo, M. (2019). EMBEDDING SDG IN INTEGRATED REPORTING: NEW WAVES FOR PUBLIC ACCOUNTABILITY. ??????? it.cilea.surplus.oa.citation.tipologie.CitationProceedings.prensentedAt ??????? 2019 MENAPAR INTERNATIONAL CONFERENCE, IFRAN, MAROCCO.

EMBEDDING SDG IN INTEGRATED REPORTING: NEW WAVES FOR PUBLIC ACCOUNTABILITY

FIORANI, G.;
2019-01-01

Abstract

A new way of accountability is needed in public administrations. Several initiatives in public sector management accounting “have not been implemented successfully largely because of the inability/unwillingness to focus on strategies for achieving change” (Lapsley and Pettigrew, 1994). Aim of this paper is to understand how SDGs can be embedded in IR framework in order to help public organisations with performance benchmarking and reporting against the SDGs and to get board level attention for integrating them into strategy. We investigate the IR framework and create a link between SDG and six capitals through literature review and practical experiences. Results highlights the possibility to use sustainable development goals in order to report public organizations activities for public value creation.
2019 MENAPAR INTERNATIONAL CONFERENCE
IFRAN, MAROCCO
2019
Rilevanza internazionale
Settore SECS-P/07
English
integrated report; integrate thinking; SDG; public accountability; performance management
Intervento a convegno
Dicorato, L., DI GERIO, C., Fiorani, G., Corvo, M. (2019). EMBEDDING SDG IN INTEGRATED REPORTING: NEW WAVES FOR PUBLIC ACCOUNTABILITY. ??????? it.cilea.surplus.oa.citation.tipologie.CitationProceedings.prensentedAt ??????? 2019 MENAPAR INTERNATIONAL CONFERENCE, IFRAN, MAROCCO.
Dicorato, L; DI GERIO, C; Fiorani, G; Corvo, M
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/2108/236061
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