Municipally owned corporations (MOCs) are autonomous organisations owned by municipalities that are used to produce or deliver local public services outside of the local bureaucracy. Profit maximisation is not the primary goal of MOCs, since they are also required to achieve other objectives, such as social outcomes, innovation, and employment. The integrated report, due to its structure, could provide a holistic perspective of an MOC’s performance. This chapter aims to elucidate the trends in the literature about MOCs’ accountability and the implementation of an integrated reporting system. Using a case study analysis, the results of the research demonstrate how the International Integrated Reporting Council’s framework is useful to pursue accountability policies and the benefits derived from the implementation of integrated reporting.
Dicorato, S.l., Di Gerio, C., Fiorani, G., Paciullo, G. (2020). Integrated Reporting in Municipally Owned Corporations: A Case Study in Italy. In Manes-Rossi F., Levy Orelli R. (a cura di), New Trends in Public Sector Reporting. Integrated Reporting and Beyond (pp. 175-194). Palgrave Macmillan, Cham [10.1007/978-3-030-40056-9_9].
Integrated Reporting in Municipally Owned Corporations: A Case Study in Italy
Fiorani, Gloria;
2020-05-01
Abstract
Municipally owned corporations (MOCs) are autonomous organisations owned by municipalities that are used to produce or deliver local public services outside of the local bureaucracy. Profit maximisation is not the primary goal of MOCs, since they are also required to achieve other objectives, such as social outcomes, innovation, and employment. The integrated report, due to its structure, could provide a holistic perspective of an MOC’s performance. This chapter aims to elucidate the trends in the literature about MOCs’ accountability and the implementation of an integrated reporting system. Using a case study analysis, the results of the research demonstrate how the International Integrated Reporting Council’s framework is useful to pursue accountability policies and the benefits derived from the implementation of integrated reporting.I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.
