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Accountability and sustainability of Estonian local governments: An analysis of legal acts

Author

Listed:
  • Lea Roostalu

    (Department of Behavioral Sciences Estonian Business School, Estonia)

Abstract

This case study examines the challenges of the legal area of Estonia in supporting the corporate social responsibility and sustainability of local government by analyzing the main legal acts regulating the activities of this level of government. Both qualitative and quantitative content analyses were used. As a result of the study an original model describing sustainability orientation within the bodies of legal acts was designed. Taken together, the findings of the study suggest an actual and ever-growing role for public sector management in fostering social capital and promoting sustainability reporting within private, public and third sector organizations.

Suggested Citation

  • Lea Roostalu, 2012. "Accountability and sustainability of Estonian local governments: An analysis of legal acts," Business and Economic Horizons (BEH), Prague Development Center, vol. 7(1), pages 42-58, June.
    • Handle: RePEc:pdc:jrnbeh:v:7:y:2012:i:1:p:42-58
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    More about this item

    Keywords

    CSR (corporate social responsibility); local government; public sector management; social capital; sustainability reporting; value creation.;
    All these keywords.

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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