Social and environmental reporting in local authorities

Authors:
  • MMManila Marcuccio
    Manila Marcuccio
  • ISIleana Steccolini
    Ileana Steccolini
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Abstract
There has recently been a resurgence of interest in social and environmental reporting (SER) in both the private and the public sector; however, its meaning and application in the public sector are relatively new, and it has been little investigated. Our article is aimed at gaining a better understanding of the reasons underlying the adoption of SER by Italian local authorities by applying the concept of management fashion (Abrahamson 1996 Abrahamson, E . 1996. Management Fashion. Academy of Management Review, 21: 1: pp254–85. ). Empirical analysis shows that both socio-psychological and techno-economic forces combine to shape the SER phenomenon, and a managerial fashion is currently in place among Italian local authorities. Thus, even when SER is adopted in response to ‘technical’ gaps, its label largely depends on its being driven by the need to signal that LAs are adopting a tool which is gaining momentum in academic and professional discourse. However, both forces are influenced not so much by a concern for sustainability as by the context of public-sector reform processes.

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