Assurance of the sustainability report of municipally-owned entities

Marco Bisogno, Alfonso Di Carlo, Giuseppe Iuliano and Gaetano Matonti

Public Money & Management, 2025, vol. 45, issue 7, 670-678

Abstract: The main implication stemming from this study is that when profit and public value logics coexist, a voluntary audited SR can be considered a component of a broad strategic vision, where reliable non-financial information can enhance relationships with stakeholders and support decision-making processes. A further implication is that the inherent limitations of limited assurance can be counter-balanced by synergic effects due to its intrinsic relationships with the outcomes of financial report audits. Finally, from a practitioner’s perspective, the term ‘sustainability report’ can be considered an umbrella term that encompasses Sustainable Development Goals.

Date: 2025
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DOI: 10.1080/09540962.2024.2424407

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