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Starting right: Identifying material sustainability impacts for public sector organizations

Author

Listed:
  • Davide Giacomini
  • Laura Rocca
  • Davide Tonoli
  • Maurizio Decastri

Abstract

This article explores how the process of defining material information can be standardized to better address the needs of stakeholders in public sector organizations. Drawing on a combination of interviews with key stakeholders, media and social media content analysis and the examination of official documents, the study proposes an analytical model designed to encourage public sector entities, particularly local governments, to reflect on their societal impact and actions. The model aims to support the management of organizational dynamics with stakeholders and foster dialogic accountability. The authors propose and apply a structured process to identify material themes, starting from stakeholders’ selection and various sources of analysis. That process also facilitates the identification of crucial elements and necessary resources for an effective materiality process. The proposed method could also inform the materiality approach of standard-setters in the public sector.

Suggested Citation

  • Davide Giacomini & Laura Rocca & Davide Tonoli & Maurizio Decastri, 2026. "Starting right: Identifying material sustainability impacts for public sector organizations," Public Money & Management, Taylor & Francis Journals, vol. 46(3), pages 263-273, April.
    • Handle: RePEc:taf:pubmmg:v:46:y:2026:i:3:p:263-273
    DOI: 10.1080/09540962.2025.2507155
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