Chapter 9: Advancing Public Value Recognition Through Sustainability Reporting in Public Sector Organisations
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Published:2025
Chiara Mio, Salvatore Russo, 2025. "Advancing Public Value Recognition Through Sustainability Reporting in Public Sector Organisations", Public Value Accounting and Accountability: Current and Future Issues, Enrico Bracci, Gustaf Kastberg Weichselberger, Salvatore Russo
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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 promoting transparency, fostering effective organisational communication, and outlining environmental goals, strategies, and policies, SR enables institutions to monitor outcomes and enhance stakeholder engagement. This, in turn, reinforces governance across institutional layers and fosters community 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.
