Public Financial Management for Sustainable Development Goals: Challenges, Experiences, and Perspectives DOI Creative Commons
Francesca Manes Rossi, Isabel Brusca, Sandra Cohen

et al.

Financial Accountability and Management, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 23, 2024

ABSTRACT The special issue critically explores how public sector financial management can support the achievement of sustainable development and it act in service Sustainable Development Goals (SDGs). It aims to encourage further research field, while also drawing on findings from eight papers included, which touch important areas nexus between SDGs specifically: (1) Reporting : This is an area that deserves attention, even moving beyond theories already adopted investigate topic. (2) Embedding sustainability into operations requires adoption methods tools enhance sustainability‐related action at entity level. (3) calculative practices use reporting help take a meaningful step symbolic substantive approach sustainability, but unintended consequences performativity promoting need be investigated. (4) Environmental While environmental dominant theme development, climate change disclosure required. In addition, draws attention some dimensions: governance for achievement, assurance reporting, creation citizen‐driven demand digital environment.

Language: Английский

“Everything, everywhere, all at once”: the role of accounting and reporting in achieving sustainable development goals DOI
Amanpreet Kaur, Daniela Argento, Umesh Sharma

et al.

Journal of Public Budgeting Accounting & Financial Management, Journal Year: 2025, Volume and Issue: unknown

Published: Feb. 23, 2025

Purpose The purpose of this paper is to highlight and compare insights from research conducted in the field accounting reporting for Sustainable Development Goals (SDGs) public, not-for-profit hybrid sectors. It also an introduction special issue on “Sustainability Accounting Reporting (SDGs): Progress, Challenges, Future Research Agenda”. Design/methodology/approach This reviews findings reflections academic literature developments SDG practices across sectors globally. Findings review indicate that are still their infancy. Considerable political organisational barriers hinder achievement SDGs. Nonetheless, aligning local global goals, engaging stakeholders effectively implementing robust progress monitoring systems can facilitate a meaningful engagement with articles offer decision-makers valuable factors enabling adoption implementation Originality/value contributes ongoing discussions role processes within advancing

Language: Английский

Citations

0
Editorial: Public sector accounting current developments—insight, critique and transformative redefinitions DOI

Marco Bisogno,

Eugenio Caperchione, Josette Caruana

et al.

Public Money & Management, Journal Year: 2024, Volume and Issue: 44(8), P. 651 - 654

Published: Oct. 29, 2024

Language: Английский

Citations

3
Assurance of the sustainability report of municipally-owned entities DOI

Marco Bisogno,

Alfonso Di Carlo,

Giuseppe Iuliano

et al.

Public Money & Management, Journal Year: 2024, Volume and Issue: unknown, P. 1 - 9

Published: Nov. 20, 2024

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

Language: Английский

Citations

0
Public Financial Management for Sustainable Development Goals: Challenges, Experiences, and Perspectives DOI Creative Commons
Francesca Manes Rossi, Isabel Brusca, Sandra Cohen

et al.

Financial Accountability and Management, Journal Year: 2024, Volume and Issue: unknown

Published: Dec. 23, 2024

ABSTRACT The special issue critically explores how public sector financial management can support the achievement of sustainable development and it act in service Sustainable Development Goals (SDGs). It aims to encourage further research field, while also drawing on findings from eight papers included, which touch important areas nexus between SDGs specifically: (1) Reporting : This is an area that deserves attention, even moving beyond theories already adopted investigate topic. (2) Embedding sustainability into operations requires adoption methods tools enhance sustainability‐related action at entity level. (3) calculative practices use reporting help take a meaningful step symbolic substantive approach sustainability, but unintended consequences performativity promoting need be investigated. (4) Environmental While environmental dominant theme development, climate change disclosure required. In addition, draws attention some dimensions: governance for achievement, assurance reporting, creation citizen‐driven demand digital environment.

Language: Английский

Citations

0