Special Issue "Mandatory Sustainability Reporting in the Public Sector"

A special issue of Sustainability (ISSN 2071-1050).

Deadline for manuscript submissions: 30 September 2021.

Special Issue Editors

Prof. Dr. Javier Andrades
E-Mail Website
Guest Editor
Department of Finance and Accounting, University of Cádiz, Cádiz, Spain
Interests: sustainability reporting; non-financial disclosure; public sector organizations
Prof. Dr. Manuel Larran
E-Mail Website
Guest Editor
Department of Finance and Accounting, University of Cádiz, Cádiz, Spain
Interests: sustainability accounting; sustainability reporting; public sector; small and medium enterprises

Special Issue Information

Dear Colleagues,

The public sector represents 40% of all the economic activity in the world (Williams et al., 2011), and provides essential services to society (Rodriguez-Bolivar, Garde-Sanchez, & Lopez-Hernandez, 2015). Their socioeconomic impact together with the proliferation of different scandals have made it so that the transparency of governments and other public agencies about sustainability has become a major concern (Goswami & Lodhia, 2014; Ortiz, Navarro, & Alcaraz, 2018). Sustainability reporting helps to improve organizations’ reputations and meet the informational demands of different stakeholders (Fusco & Ricci, 2019).

In comparison with the private sector, sustainability reporting in the public sector has been scarcely investigated (Farneti & Guthrie, 2009; Williams, Wilmshurst, & Clift, 2011; Goswami & Lodhia, 2014), and most previous studies have been focused on determining the level of voluntary disclosures of such organizations (Alonso-Almeida et al., 2015; Navarro et al., 2017). However, the research examining the impact that regulation requiring sustainability disclosures could have on the level of information disclosed to stakeholders is very limited (Larrinaga et al., 2018; Kansal et al., 2018; Andrades & Larran, 2019).

In view of the above considerations, the following Special Issue is addressed to contribute to the un-researched topics related to mandatory sustainability reporting in the public sector.

Prof. Dr. Javier Andrades
Prof. Manuel Larran
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All papers will be peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1900 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • mandatory disclosure
  • non-financial information
  • trust
  • legitimacy
  • stakeholders

Published Papers

This special issue is now open for submission.
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