Federica Farneti

GRI Sustainability Reporting by Australian Public Sector Organizations

This article analyses voluntary sustainability reporting practices in seven Australian public sector organizations which use the Global Reporting Initiative (GRI) guidelines. Reporting practices are diverse and the use of the GRI public agency supplement fragmented, with the annual report being only one of several media used by organizations for sustainability disclosures.

Sustainability reporting by Australian public sector organisations: Why they report

Abstract Recent research on social and environmental (SE) reporting has focused on corporations, rather than public sector agencies. Also, there has been little interest in ascertaining the views of preparers of accounts regarding SE reporting. This study analysed why a group of “better practice” organisations reported on SE matters. The researchers conducted semi-structured interviews with key preparers in the various organisations and found that their reporting was informed by the latest GRI and aimed at mostly internal stakeholders. The annual report was only one of the media used for disclosure and adoption was driven by a key individual in the organisation.

Advancing Sustainable Management of Public and Not for Profit Organizations

Abstract The article is located in the social and environmental accounting research (SEAR) literature. A considerable body of work in the SEAR literature investigates the accounting and management practices and motives of businesses that report on their social, environmental or sustainability impacts. The potential value that researchers might derive in turning their attention to public services, social, environmental or sustainability practices, however, has been largely overlooked. The main objective of the article is to review relevant literature and ideas concerning accounting and accountability as key processes in advancing sustainability practices. The article also reviews the contributions to this PMR Special Issue and draws several conclusions.

Developing a sustainability report in a small to medium enterprise: process and consequences

Purpose – The aim of this study is to shed light on the mechanisms involved in, and consequences of, developing a sustainability report in a small to medium enterprise. Design/methodology/approach – Action research is used to provide insights into the initial stages of the development of the sustainability report and its consequences. “Mike” is an Italian small organisation with a sustainability orientation selling products and services about wellness and health. It decided to develop a sustainability report in 2013. Findings – The authors find that the organisation’s initial aim to report on its sustainability later extended beyond disclosure to using the information to enhance its sustainable development approach and awareness, consider long-term planning, support strategy-making based on the sustainable development concept and establish and enhance its reputation. Research limitations/implications – This research is limited to the analysis of only one small Italian organisation and as such cannot claim...

Italian and Australian Local Governments: Balanced Scorecard Practices – A Research Note

Purpose – New public management changes in both the Australian and Italian government sectors have affected their modus operandi. This research aims to illustrate how the balanced scorecard (BSC) has been used in both Italian and Australian local government organisations (LGO), focusing on implementation and practice.Design/methodology/approach – A case study method is applied which was chosen to illustrate the use of the BSC model in both an Australian and an Italian LGO. These specific organisations were chosen as the authors are familiar with their experiments with the BSC.Findings – The main finding was that the BSC was used internally in both the Italian and Australian cases and little material was used for an external accountability reporting technology.Research limitations/implications – The analysis is limited to two LGOs locations, thus no generalisation can be implied.Originality/value – Few studies have reviewed, in the public sector, BSC practices, particularly for local governments.

Social reports in Italian universities: disclosures and preparers’ perspective

Purpose - Although there is no mandatory requirement for Italian universities to report beyond a financial report, several universities have produced a social report, despite the context of increasing pressure to cut financial resources. This study aims to investigate if Italian state universities produce voluntary social reports and, if so, what they disclose. Also to explore their motivations to do so and the main difficulties encountered. Design/methodology/approach - Content analysis is applied to the total pool of Italian universities’ social reports obtained. Also, a subsequent online survey was undertaken with preparers of those social reports. Findings - The findings indicate that a social report is not a common practice in Italian universities. Subsequent online interviews and thematic analysis found that a key individual within the university played a pivotal role in developing a social report. In the pool of reports examined, there were few social and environmental aspects disclosed. Also the respondents to the survey highlighted that the main difficulty in the development of social reports was the lack of systematic collection of non-financial information within the university. Researchlimitations/implications - The study is limited to the Italian university social reports produced and those answering the online survey. Originality/value - Most of the prior Italian literature on social reports is normative in nature and focuses on what should be reported, rather than on what was actually reported. This study is an attempt at analysing the pool of Italian universities’ social reports and is useful for understanding how and why organisations voluntarily produce social reports.

A contingency approach to managing outsourcing risk in municipalities

Abstract We discuss outsourcing risk in relation to different governance models, and provide a framework for classifying the risk related to an outsourcing choice. We argue that different kinds of outsourcing have different degrees of risk, and that the governance model needed for successful outsourcing is contingent on the nature and amount of that risk. As a result, municipalities need to use several different governance models, each attuned to the degree of risk of the service being outsourced. Moreover, a municipalitys managers must be especially careful not to outsource a service unless they have the capability to manage the requisite governance model.

Balanced scorecard implementation in an Italian local government organization

This article explains how action research was used to analyse the implementation of the balanced scorecard (BSC) model to meet the legislative requirements of strategic control reporting in Italian local government. The BSC model was modified for local government and was used for political action, non-financial measures, budget allocations, and to meet legislative requirements. This article offers some important lessons for policy-makers and practitioners about adopting and implementing a BSC model.

Gender (in) accounting: insights, gaps and an agenda for future research

Purpose - The study aims to raise awareness of the issues to foster further debate in the area of gender (in) accounting. In the process, opportunities for future research are identified and outlined. Design/methodology/approach - Literature review and a discussion of the implications lead to the identification of opportunities for future research. Findings - Women are under-represented at senior levels in all walks of life. Where women reach senior positions, they are often paid less than men in similar positions. Countries and organisations with more gender equality do better. Social implications - Organisations and countries will be better off if they have a good representation of women at all organisational levels in all walks of life. Originality/value - The authors’ perspectives of the prior literature and the identification of future research opportunities around gender (in) accounting are presented.

Sustainable Public Value Inscriptions: A Critical Approach

Abstract Purpose This article critically reviews the latest Global Reporting Initiative (GRI) guidelines and recommended sustainability topics for public agencies, and presents normative argument by using Gray’s (2006) ecological and eco-justice (EEJ) approach to produce public value inscriptions of sustainability to represent sustainable public value. Design/methodology/approach The study presents a critical analysis and discussion of the changes to the GRI G4 and sustainability topics for public agencies from a managerialistic and EEJ approach. Findings We observe that the GRI continues to evolve while paying scant attention to furthering the Sector Supplement for Public Sector Agencies as it remains in its pilot form since its inception in 2005. Changes to the GRI are somewhat enlightening because several of the changes do begin to address a more comprehensive view of how any organization, including public agencies, can contribute to an EEJ approach to sustainability. Practical implications In the future it is important to be aware that, as inscriptions, the GRI guidelines have the potential power to influence how managers in public agencies approach sustainability. As Dumay, Guthrie, and Farneti (2010) previously argued, if guidelines continue to approach sustainability from a ‘managerialistic’ approach then there is little hope of public sector agencies adopting EEJ practices. We argue that organizations should act referring to Gray’s EEJ approach.