What is it about?
Walking and Talking about Sustainable Development Goals are two different concepts. In our paper, we have highlighted how the achievement of a highest degree of sustainable development is not even followed by an adequate reporting's activity.
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Why is it important?
The SOEs play a central role within the Agenda 2030 strategies. However, public managers are less oriented than private managers to adopt non-financial reporting tools. Furthermore, the authors’ results highlight the existence of asymmetric information between SOEs and citizens even if in presence of best practices such as the INHS. In this sense, the adoption of nonfinancial reports tool to engage in a more effective way with citizens could be a strategic driver for the achievement of highest degree of social legitimacy to operate.
Perspectives
Although the great contribution to the SDG3, the INHS is characterized by a low degree of accountability. In fact, only 12.21 per cent of INHS’s entities disclosed at least one social report during the observed period. Moreover, the authors’ results denote how the approach of INHS’s entities to social reporting is different both in termof ‘‘quality’’ and ‘‘quantity.’’
Simone Pizzi
Universita del Salento
Read the Original
This page is a summary of: Accounting to ensure healthy lives: critical perspective from the Italian National Healthcare System, Corporate Governance, March 2020, Emerald,
DOI: 10.1108/cg-03-2019-0109.
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