Definition
The external reporting, together with the implementation of performance measures, is one of the strong points of the reform processes that have touched the public sector over the past decades (Marcuccio and Steccolini 2009). On the other hand, the issue of sustainability has increasingly imposed at the international level and the local governments are considered among the first actors called to implement the sustainable development practices. It is not surprising, therefore, that the combination of the two above mentioned trends leads to the growth of the importance of the sustainability report as a tool to promote sustainability.
Introduction
Generally private and public organizations publish their sustainability activities by SR mainly in order to: (1) evaluate the current status of Organization progress towards sustainable development; and (2) make known to those concerned...
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Giacomini, D., Mazzoleni, M., Negri, R. (2017). Sustainability Report in Local Governments. In: Farazmand, A. (eds) Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer, Cham. https://doi.org/10.1007/978-3-319-31816-5_3355-1
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DOI: https://doi.org/10.1007/978-3-319-31816-5_3355-1
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