Francesca CITRO | Progetti

This research aims to investigate the role of public-sector accounting in sustainability reports. Public-sector organisations have a fundamental operational impact on the environment, society and economy as also emphasised by the SDGs of the UN 2030 Agenda. Many private and public sector organisations are providing information on these aspects to document their environmental and sustainable perfor

This research introduces different perspectiveson how digital technologies affect performance management,considering the opportunities thatarise when digital data are collected and translated into a setof measures, the complexity of relying on these digital datato enhance transparency and accountability, and the organizationalimplications of digital data when used to supportpublic-sector d

L'obiettivo della ricerca è la misurazione del grado di disclosure delle diverse forme di comunicazione economico-finanziaria cui ricorrono sia le imprese, sia le amministrazioni pubbliche ponendo in relazione i contenuti della disclosure aziendale con la gestione dell'ambiente esterno e del rapporto con gli stakeholders di riferimento. L'analisi del grado di disclosure sarà condotto considerando