...). Non-financial reporting Public sector Healthcare organizations Structured literature review Sustainability SDGs Public healthcare organizations (PHOs) are getting increasing attention for their unique contribution to social and environmental goals, positioning them at the forefront...

...Marco Bisogno; Beatriz Cuadrado Ballesteros; Francesca Manes Rossi; Noemi Peña Miguel Purpose This research empirically investigates whether governance quality plays a role in achieving the Sustainable Development Goals (SDGs). Design/methodology/approach Referring to the policy process theory...

... policy documents, websites and review reports of government bodies and agencies while sustainability is operationalized through data stemming from particular European Union Sustainable Development Goals (EU SDGs) in relation to citizens’ living and working conditions. Findings Our findings suggest...

...Amanpreet Kaur; Daniela Argento; Umesh Sharma; Teerooven Soobaroyen Purpose The purpose of this paper is to highlight and compare insights from research conducted in the field of accounting and reporting for Sustainable Development Goals (SDGs) in the public, not-for-profit and hybrid sectors...

... sustainable development, with a marked increase in attention to this area. In this context, our main objective is to investigate the impact of transparency practices in local government on the implementation of the Sustainable Development Goals (SDGs) in Spanish municipalities. Design/methodology/approach...

...Mika Luhtala; Olga Welinder; Elina Vikstedt Purpose This study aims to investigate the adoption of the United Nations’ Sustainable Development Goals (SDGs) as the new performance perspective in cities. It also aims to understand how accounting for SDGs begins in city administrations by following...

... the corporate strategy of Italian healthcare KIPOs? RQ2. How can integrating ESG logic in Italian healthcare KIPOs contribute to achieving the SDGs? In order to achieve the goal, the research is based on defining a processing map consisting of 27 themes and a set of qualitative, health...

... perform additional analysis focussing on currently relevant issues such as gender equality, age, environment or the sustainable development goals (SDGs), concluding that the younger the institutions' staff, the more transparent the institutions are. The authors also find that more transparent SAIs report...