Titlebook: New Trends in Public Sector Reporting; Integrated Reporting Francesca Manes-Rossi,Rebecca Levy Orelli Book 2020 The Editor(s) (if applicabl

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,Assessing Universities’ Global Reporting Initiative G4 Sustainability Reports in Concurrence with Sich universities comply with the Global Reporting Initiative (GRI) G4 Guidelines..After introducing strategic stakeholder theory and neo-institutionalism for identifying arguments for an interpretation of the findings, the results of a systematic literature review are presented..The empirical findin

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No Longer Only Numbers: An Exploratory Analysis of the Visual Turn in Reporting of Public Sector Oreasing demand for accountability. Scholars and practitioners have focused mainly on the financial figures and narratives contained in these reports; there has been much less interest in their visual dimension. This chapter focuses on the visual dimension of reports, specifically the use of images in

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,Are Romanian Higher Education Institutions Prepared for an Integrated Reporting? The Case of Babeş-tutions (HEIs), as their three missions present a significant impact on society, using the case of one of the most prestigious public universities from a regulation-compliance-oriented setting (such as Romania). By a content analysis on the current reporting set, the extents to which the fundamental

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Determinants of Environmental, Social, and Governance Reporting of Rail Companies: Does State Owner a particular focus on government ownership. Based on a sample of 33 publicly traded rail companies from 9 countries over the 2007–2017 period, our findings suggest that government ownership has a positive association with ESG disclosure performance. This finding is valid when we check for the major

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Reflections on New Trends in Public Sector Reporting: Integrated Reporting and Beyond,sector organisations. This chapter theoretically and empirically explores recent trends in public sector reporting, including integrated reporting, sustainability reporting, participatory budgeting and alternative reporting formats introduced to facilitate decision making and evaluation by politicia

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