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Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector

Lodovico Gherardi (), Anna Maria Linsalata (), Enrico Deidda Gagliardo () and Rebecca Levy Orelli
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Lodovico Gherardi: Emilia-Romagna Region, via Aldo Moro 52, 40127 Bologna, Italy
Anna Maria Linsalata: Emilia-Romagna Region, via Aldo Moro 52, 40127 Bologna, Italy
Enrico Deidda Gagliardo: Department of Economics and Management, University of Ferrara, via Voltapaletto 11, 44121 Ferrara, Italy

Sustainability, 2021, vol. 13, issue 3, 1-18

Abstract: The present study aims at identifying accountability and reporting answers to the public sector challenges surrounding public value and sustainability. To that end, we take into account the Cohesion Policy Programmes, the EU major investment strategy to understand needs and possible answers in terms of accountability and reporting of the public sector. Particularly, we will consider how a specific policy, the cohesion policy, takes place in practice in the Emilia-Romagna Region case, one of the most advanced European regions in terms of capacity in managing funds received by the EU Cohesion Policy. The Emilia-Romagna Region experience shows the extent to which it planned forms of accountability and reporting that hybridize two of the most recent sustainability developments, integrated reporting and sustainable development goals, as a means to deliver sustainability and public value.

Keywords: accountability; reporting; public value; sustainable development; integrated reporting; sustainable development goals; Emilia-Romagna Region (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
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