Abstract
The paper is a country-specific study that explores the potential points of connection between the sustainable territorial development goals and managerial tools in the context of local authorities. In particular, the purpose of this research is to propose a set of features and criteria to evaluate the contribution of accounting documents to the pursuit, development and strengthening of social sustainability. As part of traditional accounting systems, social reporting is essential to support policy makers’ decisions in promoting social sustainability and in evaluating the effects of their choices within the institution and externally towards citizens and various stakeholders. To this end, we present a leading case study of a medium-sized Italian local authority’s accounting system in which the contributions and limits of managerial tools to social reporting are analyzed. The case study allows us to have a deeper understanding of social reporting and to get insights about issues that matter to social sustainability assessment in public administration. Since the reporting tools comply with international accounting standards, the case study offers interesting food for thought in the international debate on the assessment of sustainability in public organizations. The results identify the areas of complementarity and critical issues between social reporting and traditional accounting systems. Therefore, they enhance our knowledge about the role of public accounting system in supporting sustainable territorial development policies and programs through managerial tools’ adoption.
Highlights
Sustainability has long been at the heart of the United Nations Member States policies and has received great attention within the European treaties and legislations
We focus on social reporting tools in order to examine the potential points of connection between the sustainable territorial development goals and managerial tools in the context of local authorities
The results are useful for policy makers to define managerial tools that can better integrate the two accounting systems in support of sustainable territorial development policies and programs
Summary
Sustainability has long been at the heart of the United Nations Member States policies and has received great attention within the European treaties and legislations. It refers to the safeguarding of present and future generations and to the essential respect for their needs. These needs are both social and environmental, attributable to the concepts of eco-justice and eco-efficiency [1]. Eco-efficiency is a concept that assumes importance because it refers to the careful use of scarce resources on the planet and to the realization of a correct distribution of well-being (intra-generational equity) ensuring the growth of future generations (inter-generational equity). The 2030 Agenda is a call for action by all developed and developing countries towards a global partnership, which is committed to ending poverty and other deprivations, hand-in-hand with improving health and education, reducing inequalities and sustaining economic growth, all while preserving the planet and tackling the issue of climate change
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