Accountability and sustainability of Estonian local governments: An analysis of legal acts

Lea Roostalu ()
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Lea Roostalu: Department of Behavioral Sciences Estonian Business School, Estonia

Business and Economic Horizons (BEH), 2012, vol. 7, issue 1, 42-58

Abstract: This case study examines the challenges of the legal area of Estonia in supporting the corporate social responsibility and sustainability of local government by analyzing the main legal acts regulating the activities of this level of government. Both qualitative and quantitative content analyses were used. As a result of the study an original model describing sustainability orientation within the bodies of legal acts was designed. Taken together, the findings of the study suggest an actual and ever-growing role for public sector management in fostering social capital and promoting sustainability reporting within private, public and third sector organizations.

Keywords: CSR (corporate social responsibility); local government; public sector management; social capital; sustainability reporting; value creation. (search for similar items in EconPapers)
JEL-codes: H83 M14 Q56 (search for similar items in EconPapers)
Date: 2012
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