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Towards Citizen Accountability Of Local Public Enterprises

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  • Dorothea GREILING
  • Birgit GRUB

Abstract

Since the liberalization of markets for public service provision within the nineties, the pressure on public sector entities to demonstrate their performance in financial and nonfinancial terms has increased. Compared to the private sector accountability expectations and obligations are higher for public enterprises due to public ownership and the specific public mission objectives. While there is a vast body of literature on public accountability in general, a research gap exists when it comes to the linkage of citizen accountability to the sustainability reporting practices of public enterprises. The paper analyses existing studies and adds a documentary analysis regarding sustainability reporting in German and Austrian public utilities.

Suggested Citation

  • Dorothea GREILING & Birgit GRUB, 2015. "Towards Citizen Accountability Of Local Public Enterprises," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 86(4), pages 641-655, December.
    • Handle: RePEc:bla:annpce:v:86:y:2015:i:4:p:641-655
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    File URL: http://hdl.handle.net/10.1111/apce.12098
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    References listed on IDEAS

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    7. Veronica P. Lima Ribeiro & Cristina Aibar‐Guzman, 2010. "Determinants of environmental accounting practices in local entities: evidence from Portugal," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 6(3), pages 404-419, August.
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    9. Carlos Larrinaga-Gonzélez & Vincente Pérez-Chamorro, 2008. "Sustainability Accounting and Accountability in Public Water Companies," Public Money & Management, Taylor & Francis Journals, vol. 28(6), pages 337-343, December.
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    11. Chiara Mio, 2010. "Corporate social reporting in Italian multi‐utility companies: an empirical analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 17(5), pages 247-271, September.
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    3. Bryony M. Bowman & Dexter V. L. Hunt & Chris D. F. Rogers, 2022. "Gazing into the Crystal Ball: A Review of Futures Analysis to Promote Environmental Justice in the UK Water Industry," Sustainability, MDPI, vol. 14(8), pages 1-18, April.

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