Sustainability reporting from the preparers’ perspective in locally-owned public enterprises

Lourdes Torres, Lara Ripoll, Vicente Pina and Patricia Bachiller

Public Money & Management, 2024, vol. 44, issue 8, 696-707

Abstract: Locally-owned enterprises (LOEs), which are businesses that are wholly owned by a local government, provide services that are required by law on a monopoly basis. Preparers of sustainability reports for LOEs know first hand what information is available, how to calculate the indicators and interpret them. These people can provide a first insight into the challenges, political will and local government management priorities that regulators consider in their sustainability reporting requirements. The views of Spanish LOE preparers, presented in this article, can be used to improve sustainability disclosure practices in other European LOEs. Preparers’ experiences can also be useful for policy-makers in improving legislation in this field.

Date: 2024
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DOI: 10.1080/09540962.2024.2392724

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