... A summative content analysis was used to identify environmental sustainability topics in mandatory plans and voluntary sustainability reports of all Italian public mega-universities. The research also identified role performance behaviors underpinned by the substantive management approach of the legitimacy...

... regulation and self-regulation in some policy fields. Originality/value This study introduces FGTs with mandatory reporting as a promising governance innovation striving to initiate a discussion in public management research and the sustainability reporting debate. It innovatively responds to calls...

.... Public sector Sustainability reporting Social and environmental reporting Bibliometrics analysis SEAR Nomenclature SEAR Social and Environmental Accounting Research SER Social and Environmental Reporting PSOs Public Sector Organisations CSR Corporate Social Responsibility...