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Sustainability reporting in justice systems: a comparative research in two European countries

Floriana Fusco (Department of Economics, Management and Quantitative Methods, University of Milan, Milan, Italy)
Renato Civitillo (Department of Political Sciences, University of Naples Federico II, Naples, Italy)
Paolo Ricci (Department of Political Sciences, University of Naples Federico II, Naples, Italy)
Sylwia Morawska (Collegium of Business Administration, Warsaw School of Economics, Warsaw, Poland)
Katarzyna Pustułka (Collegium of Business Administration, Warsaw School of Economics, Warsaw, Poland)
Przemysław Banasik (Faculty of Management and Economics, Gdańsk University of Technology, Gdańsk, Poland)

Meditari Accountancy Research

ISSN: 2049-372X

Article publication date: 10 October 2021

Issue publication date: 23 November 2022

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Abstract

Purpose

That on accountability in public organizations is quite an old debate. Its introduction in judicial systems is, however, still viewed with some suspicion, due to its potential trade-off with independence and impartiality. Nevertheless, the need to respond to the demands for greater transparency and accountability has also pushed judicial organizations to establish a dialogue with a wide range of subjects. This study aims to explore the understanding and the current practices of sustainability reporting currently in place in judicial systems.

Design/methodology/approach

The study adopts a comparative approach, conducting an online survey in two European countries (Italy and Poland). The survey was built around the research questions and literature and administered between February and March 2020. Specifically, 804 courts were involved, of which 430 are in Italy and 374 in Poland.

Findings

Findings show that the current practices are still not widespread and there is still a lack of understanding of what sustainability reporting is, and therefore, of what its potential usefulness within the courts could be. Moreover, many differences between the two countries are pointed out, so it is possible to assume that the different cultural and institutional settings influence sustainability reporting practices. Finally, some interesting implications for policymakers are provided.

Originality/value

Judicial organizations are still poorly investigated in the literature, despite being at the center of a wide public and political debate. Moreover, the international comparative perspective adopted constitutes a further aspect of novelty.

Keywords

Citation

Fusco, F., Civitillo, R., Ricci, P., Morawska, S., Pustułka, K. and Banasik, P. (2022), "Sustainability reporting in justice systems: a comparative research in two European countries", Meditari Accountancy Research, Vol. 30 No. 6, pp. 1629-1657. https://doi.org/10.1108/MEDAR-11-2020-1091

Publisher

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Emerald Publishing Limited

Copyright © 2021, Emerald Publishing Limited

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