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Book part
Publication date: 11 November 2014

Federica Farneti and John Dumay

This article critically reviews the latest Global Reporting Initiative (GRI) guidelines and recommended sustainability topics for public agencies, and presents normative argument…

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.

Details

Public Value Management, Measurement and Reporting
Type: Book
ISBN: 978-1-78441-011-7

Keywords

Open Access
Article
Publication date: 28 November 2018

Albert Anton Traxler and Dorothea Greiling

The purpose of this paper is to investigate the status quo of Global Reporting Initiative (GRI)-based sustainable public value (SPV) reporting by electric utilities. Furthermore…

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Abstract

Purpose

The purpose of this paper is to investigate the status quo of Global Reporting Initiative (GRI)-based sustainable public value (SPV) reporting by electric utilities. Furthermore, the study attempts to find out whether a stock exchange listing and/or a public ownership are positively associated with electric utilities’ reporting regarding their contributions to a sustainable development (SD) or not.

Design/methodology/approach

An empirical analysis of sustainability reports published by electric utilities from 28 different countries all over the world is carried out. The investigation is based on a documentary analysis of 83 GRI G4 reports.

Findings

The findings show that electric utilities’ coverage of GRI indicators of the electric utilities sector disclosures varies between, as well as within, the different categories of the GRI guidelines and that the coverage of sector-specific indicators is often lacking behind the general coverage rates. Furthermore, the study reveals that a stock exchange listing is positively associated with electric utilities’ GRI-based SPV reporting. In contrast, public ownership does not show a significant association.

Originality/value

Electric utilities have a significant influence on SD. They operate in a regulated environment that is targeted at utilizing electric utilities for economic and environmental public policy objectives. Against that background, the study discusses which issues of SPV creation are reported by electric utilities that use the GRI guidelines and therefore brings together the public value (PV) and the sustainability community.

Details

Baltic Journal of Management, vol. 14 no. 1
Type: Research Article
ISSN: 1746-5265

Keywords

Article
Publication date: 1 January 2021

Sharon J. Williams and Zoe J. Radnor

Worldwide, healthcare systems struggle to sustain the delivery of services at a time of increasing demand, limited resources and growing expectations from users, coupled with…

Abstract

Purpose

Worldwide, healthcare systems struggle to sustain the delivery of services at a time of increasing demand, limited resources and growing expectations from users, coupled with dealing with the aftermath of the Covid-19 pandemic and the threat of other outbreaks. There has never been a more important time to sustain innovation and improvements. Using an illustrative case, the authors assess the application of two existing frameworks to identify the key propositions and dimensions required to deliver sustainable services.

Design/methodology/approach

This illustrative case study focuses on a service provided by a chronic disease, multidisciplinary community healthcare team in the UK. Experienced-based interviews were conducted with health professionals, patients and relatives to provide a rich account of a care pathway design. A high-level process map is used to visualise the key touch points.

Findings

The authors identify all seven propositions of the SERVICE framework being present along with additional dimensions relating to sustaining innovation and improvement.

Research limitations/implications

This research is limited to a chronic disease care pathway. However, the authors believe the results could be applicable to other medical conditions, which are supported by a similar multi-disciplinary service delivery model.

Practical implications

The authors provide a sustainable public service operations SERVICES framework for health professionals and managers to consider when (re)designing care pathways.

Originality/value

This research contributes to the emerging discipline of public service operations research by empirically testing for the first time the SERVICE framework within healthcare. The authors have included additional factors associated with innovation and improvement and recommended further development of the framework to include factors, such as economic sustainability, highly relevant to the context of universal healthcare systems.

Details

International Journal of Productivity and Performance Management, vol. 71 no. 4
Type: Research Article
ISSN: 1741-0401

Keywords

Article
Publication date: 15 March 2019

Zsuzsanna Tomor

The purpose of this paper is to explore the role of local entrepreneurs, embedded in both the civil and the business arena, in creating public value by establishing strategic…

Abstract

Purpose

The purpose of this paper is to explore the role of local entrepreneurs, embedded in both the civil and the business arena, in creating public value by establishing strategic collaboration around smart technologies.

Design/methodology/approach

The paper suggests a novel – the local entrepreneurial – type of smart bottom-up initiative between civil grassroots and market-based initiatives. This idea is further evolved in the paper to define the patterns of this alternative type of smart bottom-up initiative. For this purpose, the paper conducts a case study of a community-based sustainable energy and mobility system launched by a local entrepreneur in Utrecht, the Netherlands.

Findings

The local entrepreneur has played a catalyzing role in public value creation by initiating and upscaling cooperative practices around smart technologies. This success has mainly been achieved due to the entrepreneurial attitudes of pioneering and risk-taking as well as the capability to bridge between the state, the market and society to accelerate urban sustainability transition.

Practical implications

This paper offers a practical illustration of the potential of local entrepreneurs to evolve cooperative practices with smart technologies for societal change. It also shows the vital role of local governments in the achievement of bottom-up initiatives contributing to urban smartness. However, in the case of commercializing initiatives, governments also need to take a balancing role to safeguard the needs of all citizens based on fairness and equity, which is at the core of public value creation.

Originality/value

The study adds to the citizen participation literature by revealing a novel type of active citizen grasping technological opportunities to mobilize networks to cooperate for the collective good. The research also contributes to a better understanding of the bottom-up smart city as a form of governance, and its advantages as well as drawbacks concerning public value creation.

Details

International Journal of Public Sector Management, vol. 32 no. 5
Type: Research Article
ISSN: 0951-3558

Keywords

Book part
Publication date: 29 January 2018

Mateusz Lewandowski

Performance management is the ‘Achilles heel’ of many reforms and public management practices and requires changes. Governance in general and co-production in particular impose an…

Abstract

Performance management is the ‘Achilles heel’ of many reforms and public management practices and requires changes. Governance in general and co-production in particular impose an organizational setting which requires rethinking performance management, which is still conceptually embedded in New Public Management paradigm. This chapter builds on the latest co-production framework and service-dominant logic and outlines new challenges for rethinking performance measurement and management. It also discusses how public service design (PSD) may interact with them. As a result the need to shift between performance control loops has been emphasized, suggesting that service design may significantly support internal ex-nunc performance management. Although it should be facilitated in addressing some of the performance challenges, an outline of a framework for appropriate method has also been proposed.

Details

Cross-Sectoral Relations in the Delivery of Public Services
Type: Book
ISBN: 978-1-78743-172-0

Keywords

Article
Publication date: 18 September 2019

Mauro Cavallone and Rocco Palumbo

Citizen engagement and public service co-production have been identified as essential ingredients of the recipe for public services’ quality improvement. However, the process of…

Abstract

Purpose

Citizen engagement and public service co-production have been identified as essential ingredients of the recipe for public services’ quality improvement. However, the process of citizens’ involvement has rarely been investigated in the scientific literature. The purpose of this paper is to shed light on this issue, examining the expectations and perspectives of people involved in an ongoing process of collective public service co-production implemented in Val Brembilla, a small-sized municipality located in North-Western Italy.

Design/methodology/approach

A mixed research strategy was designed. First, seven focus groups involving both citizens and entrepreneurs participating in public service co-production were established. Second, a semi-structured survey was administered to 463 co-producers (including both citizens and entrepreneurs), in order to elicit their perceptions and expectations.

Findings

An institutional trigger, namely, the decision of the municipality’s board to purchase the Kuwait Expo 2015 pavilion, initiated the process of public service co-production. Although citizens did not fully agree with the decision to buy the pavilion, due to its negative implications on the municipality’s finances, they were found to be willing to participate in public value co-creation. The opportunity to promote territorial identity through public value co-creation represented the main driver for citizens and entrepreneurs’ involvement.

Practical implications

Collective public service co-production is a sustainable and effective way to enhance the provision of public services. Several barriers are thought to prevent citizens’ engagement in collective public service co-production. First, people expect to be engaged from the initial steps of the process; second, the distinguishing role of territorial identity in influencing citizens’ behaviors and expectations should be recognized and properly addressed to avoid shortcomings in citizens’ engagement.

Originality/value

This paper investigates an ongoing collective public service co-production experience; moreover, it highlights the role of public service co-production in enhancing the public sector entities’ ability to recognize the evolving needs of the community.

Open Access
Article
Publication date: 5 May 2021

Linda Höglund, Maria Mårtensson and Kerstin Thomson

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as…

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Abstract

Purpose

The purpose of this paper is to enhance understanding of the conceptualisation and operationalisation of public value in practice by applying Moore's (1995) strategic triangle as an analytical framework to study strategic management and management control practices in relation to public value.

Design/methodology/approach

The paper uses an interpretative longitudinal case study approach including qualitative methods of document studies and interviews between 2017 and 2019.

Findings

In the strategic triangle, the three nodes of authorising environment, public value creation and operational capacity are interdependent, and alignment is a necessity for a strategy to be successful. But this alignment is vulnerable. The findings suggest three propositions: (1) strategic alignment is vulnerable to management control practices having a strong focus on performance measurements, (2) strategic alignment is vulnerable to standardised management control practices and (3) strategic alignment is vulnerable to politically driven management control practices.

Originality/value

With the strategic triangle as a base, this paper tries to understand what kind of management control practices enable and/or constrain public value, as there has been a call for this kind of research. In this way it adds to earlier research on public value, to the growing interest in the strategic triangle as an analytical framework in analysing empirical material and to the request for more empirical studies on the subject. The strategic triangle also embraces political factors, government agendas and political leadership for which there has also been a call for more research.

Details

Accounting, Auditing & Accountability Journal, vol. 34 no. 7
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 15 July 2019

Federica Farneti, James Guthrie and Marcello Canetto

This paper aims to examine the non-financial information disclosed in social reports by an Italian provincial government over time to determine its relevance, contribution and…

Abstract

Purpose

This paper aims to examine the non-financial information disclosed in social reports by an Italian provincial government over time to determine its relevance, contribution and evolution.

Design/methodology/approach

Through a case study analysis, the authors examine 10 years of social reports by one “best practice” Italian provincial government. The authors use content analysis to quantify the level of social and environmental disclosures and use a coding instrument based on the GRI guidelines. The authors use legitimacy theory as a framework.

Findings

The level of disclosure increased over the 10-year period, and the type of disclosures became more detailed. However, many of the economic, social and environmental elements set out in the Global Reporting Initiative (GRI) guidelines were not disclosed. Moreover, the social report was contingent on a few key factors. The authors find that there has been a decline in interest in social reports by local governments in Italy, suggesting that voluntary disclosure was perhaps a fad that no longer is of interest in Italian local government.

Research limitations/implications

This research is one case study so the findings are not generalisable. The findings suggest that there is a need for regulation in non-financial information disclosures, as the disclosures in the case study organisation were very much at the discretion of the organisation. This has implications for policymakers.

Originality/value

Unlike prior studies, this study takes a longitudinal approach to voluntary disclosure of non-financial information and focusses on the under-explored context of public sector organisations.

Details

Meditari Accountancy Research, vol. 27 no. 4
Type: Research Article
ISSN: 2049-372X

Keywords

Article
Publication date: 30 April 2021

Fouzeya M. Albastaki, Hamdi Bashir, Udechukwu Ojiako, Mohammad Shamsuzzaman and Salah Haridy

Despite the increasing number of studies investigating environmentally sustainable practices in different sectors, no research exists on the issues related to the success factors…

Abstract

Purpose

Despite the increasing number of studies investigating environmentally sustainable practices in different sectors, no research exists on the issues related to the success factors for implementing environmentally sustainable practices in the utilities sector. To partially fill this research gap, the purpose of this study is to empirically examine these success factors in a public utilities organization in the United Arab Emirates.

Design/methodology/approach

An integrated interpretive structural modeling and fuzzy cross-impact matrix multiplication applied to classification approach was implemented to identify the critical success factors (CSFs) and to model and analyze the relationships among them.

Findings

Thirteen CSFs were identified and the relationships among them were represented by a seven-level hierarchical graphical model, and six CSFs were identified as drivers of success: government policies, regulations and environmental awareness programs; organization sustainability strategies; top management commitment; organizational capabilities; social and environmental responsibility; and eco-knowledge.

Originality/value

This is first kind of study to identify CSFs for implementing environmentally sustainable practices in the utilities sector. The results could guide government policymakers and decision-makers in utilities organizations that are interested in implementing environmentally sustainable practices.

Details

Management of Environmental Quality: An International Journal, vol. 32 no. 4
Type: Research Article
ISSN: 1477-7835

Keywords

Abstract

Details

Public Value Management, Measurement and Reporting
Type: Book
ISBN: 978-1-78441-011-7

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