This article aims to determine a comprehensive resume ofenvironmental reporting (ER) in the public sector recognizing its role in achieving the environmental sustainable development goals (SDGs). A structured literature review was conducted by content and bibliometric analysis as well as applying the analytical framework by Manes Rossi et al. (2020) to draft the state-of-the-art of ER in public sector organizations and link them to the environmental SDG targets. The analysis develops insights and critical reflections on emerging research areas related to biodiversity disclosure, climate change, and carbon emission disclosure, including ER from a general perspective in the public sector and identifies future research paths that deserve in-depth-investigation. The originality of our study derives from the proposal of a set of renewed streams of research addressed to academics and practical communities as well as to decision-makers and policymakers in taking urgent action to be compliant with emerging legislative issues and to be accountable toward stakeholders in preventing climate change and combating environmental impacts.
Environmental reporting in public sector organizations: A review of literature for the future paths of research / Cappellieri, R.; Lombardi, Rosa; Pizzo, M; Vinciguerra, Rosa. - In: FINANCIAL ACCOUNTABILITY & MANAGEMENT. - ISSN 1468-0408. - (2024), pp. 1-41. [10.1111/faam.12411]
Environmental reporting in public sector organizations: A review of literature for the future paths of research
Lombardi, Rosa;
2024
Abstract
This article aims to determine a comprehensive resume ofenvironmental reporting (ER) in the public sector recognizing its role in achieving the environmental sustainable development goals (SDGs). A structured literature review was conducted by content and bibliometric analysis as well as applying the analytical framework by Manes Rossi et al. (2020) to draft the state-of-the-art of ER in public sector organizations and link them to the environmental SDG targets. The analysis develops insights and critical reflections on emerging research areas related to biodiversity disclosure, climate change, and carbon emission disclosure, including ER from a general perspective in the public sector and identifies future research paths that deserve in-depth-investigation. The originality of our study derives from the proposal of a set of renewed streams of research addressed to academics and practical communities as well as to decision-makers and policymakers in taking urgent action to be compliant with emerging legislative issues and to be accountable toward stakeholders in preventing climate change and combating environmental impacts.File | Dimensione | Formato | |
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