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Sustainable Public Value Inscriptions: A Critical Approach

Public Value Management, Measurement and Reporting

ISBN: 978-1-78441-011-7, eISBN: 978-1-78441-010-0

ISSN: 2051-6630

Publication date: 11 November 2014

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.

Keywords

Acknowledgements

Acknowledgments

The authors thank Fiona Crawford from the Macquarie University and Nicola Jane Altera for their editorial assistance.

Citation

Farneti, F. and Dumay, J. (2014), "Sustainable Public Value Inscriptions: A Critical Approach", Public Value Management, Measurement and Reporting (Studies in Public and Non-Profit Governance, Vol. 3), Emerald Group Publishing Limited, Bingley, pp. 375-389. https://doi.org/10.1108/S2051-663020140000003016

Publisher

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Emerald Group Publishing Limited

Copyright © 2014 Emerald Group Publishing Limited