This chapter explores the potential of sustainability reporting (SR) as a tool for recognising and effectively communicating the public value (PV) generated by public sector organisations (PSOs). While the adoption of SR or similar reporting frameworks in PSOs remains underexplored in the literature, this chapter underscores SR’s capacity to function as a powerful mechanism for conveying PV. Typically regarded as essential for promot- ing transparency, fostering effective organisational communication, and outlining environmental goals, strategies, and policies, SR enables institu- tions to monitor outcomes and enhance stakeholder engagement. This, in turn, reinforces governance across institutional layers and fosters commu- nity trust. Within PSOs, SR seems a good candidate to represent to shape new dimensions of PV creation, offering critical insights and strategies for advancing the public good.

Advancing Public Value Recognition Through Sustainability Reporting in Public Sector Organisations

Chiara Mio;Salvatore Russo
2025-01-01

Abstract

This chapter explores the potential of sustainability reporting (SR) as a tool for recognising and effectively communicating the public value (PV) generated by public sector organisations (PSOs). While the adoption of SR or similar reporting frameworks in PSOs remains underexplored in the literature, this chapter underscores SR’s capacity to function as a powerful mechanism for conveying PV. Typically regarded as essential for promot- ing transparency, fostering effective organisational communication, and outlining environmental goals, strategies, and policies, SR enables institu- tions to monitor outcomes and enhance stakeholder engagement. This, in turn, reinforces governance across institutional layers and fosters commu- nity trust. Within PSOs, SR seems a good candidate to represent to shape new dimensions of PV creation, offering critical insights and strategies for advancing the public good.
2025
Public Value Accounting and Accountability. Current and Future Issues
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/10278/5105498
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