公共部门组织的环境报告:未来研究方向的文献综述

IF 3.1 Q2 BUSINESS, FINANCE Financial Accountability & Management Pub Date : 2024-08-28 DOI:10.1111/faam.12411
Francesca Cappellieri, Rosa Lombardi, Michele Pizzo, Rosa Vinciguerra
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引用次数: 0

摘要

本文旨在确定公共部门环境报告(ER)的综合简历,认识到其在实现环境可持续发展目标(SDGs)中的作用。通过内容和文献计量分析以及应用 Manes Rossi 等人(2020 年)的分析框架,进行了结构化文献综述,以起草公共部门组织环境报告的最新情况,并将其与环境可持续发展目标联系起来。分析对与生物多样性披露、气候变化和碳排放披露相关的新兴研究领域提出了见解和批判性思考,包括从一般视角看待公共部门的环境风险,并确定了值得深入研究的未来研究路径。我们这项研究的独创性在于提出了一套新的研究流派,供学术界和实践界以及决策者和政策制定者采取紧急行动,以应对新出现的立法问题,并在预防气候变化和应对环境影响方面对利益相关者负责。
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Environmental reporting in public sector organizations: A review of literature for the future paths of research
This article aims to determine a comprehensive resume of environmental reporting (ER) in the public sector recognizing its role in achieving the environmental sustainable development goals (SDGs). A structured literature review was conducted by content and bibliometric analysis as well as applying the analytical framework by Manes Rossi et al. (2020) to draft the state‐of‐the‐art of ER in public sector organizations and link them to the environmental SDG targets. The analysis develops insights and critical reflections on emerging research areas related to biodiversity disclosure, climate change, and carbon emission disclosure, including ER from a general perspective in the public sector and identifies future research paths that deserve in‐depth‐investigation. The originality of our study derives from the proposal of a set of renewed streams of research addressed to academics and practical communities as well as to decision‐makers and policymakers in taking urgent action to be compliant with emerging legislative issues and to be accountable toward stakeholders in preventing climate change and combating environmental impacts.
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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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