Year: 2025
Type: conference-paper
Abstract: In recent years, public sector performance assessment has shifted beyond financial metrics to include Environmental, Social, and Governance (ESG) considerations, aligning with the sector's focus on creating public value (PV) rather than maximizing profit and guided by a Knowledge Management approach (KMA). Increasing stakeholder demands for transparency and sustainability have rendered traditional financial indicators inadequate for evaluating public resource use. In this context, Sustainability Accounting and Reporting (SAR) has emerged as a key framework, combining social and environmental accounting with formal reporting to enhance accountability and stakeholder engagement. SAR functions as an integrated mechanism for measuring and communicating progress toward sustainability goals, reinforcing transparency in public organizations through the leverage of KMA. Despite growing interest in both SAR and public value co-creation, which involves active stakeholder participation in shaping public services, their academic development has remained largely separate. This study seeks to bridge that gap by applying Mark Moore’s strategic triangle (1995) to SAR in the public sector, aiming to synthesize existing literature, identify research gaps, and examine how SAR supports the co-creation of public value.
Institution: University of Chieti-Pescara
Language: English
Subfield: Public Administration
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4413841665