New development: Assurance on public sector sustainability reporting—time to be proactive
This article highlights the relevance of assurance of sustainability reporting (SR) in the public sector, discussing who can develop the assurance process and what standards can be used for this purpose. It provides a contribution in an original and new area that will be of interest to standard setters, supreme audit institutions, practitioners and scholars in the field of public sector accounting and auditing. The article contributes to the creation of a legitimate space for SR for public sector entities.
Authors
- Marco Bisogno (ORCID: https://orcid.org/0000-0003-3155-2919)
- Sandra Sharpe Cohen (ORCID: https://orcid.org/0000-0002-4795-0527)
- Francesca Manes Rossi (ORCID: https://orcid.org/0000-0001-9617-4379)
- Isabel Brusca (ORCID: https://orcid.org/0000-0002-2897-1744)
Institutions
- University of Salerno (IT)
- Universidad de Zaragoza (ES)
- University of Naples Federico II (IT)
- Athens University of Economics and Business (GR)
Publication Details
- Journal
- Public Money & Management
- Published
- 2024-09-20
- DOI
- https://doi.org/10.1080/09540962.2024.2405307
- Citations
- 12
- Primary Topic
- Sustainable Development and Environmental Policy
- Type
- article
- Field-Weighted Citation Impact
- 8.52