Recently, local governments, acknowledging the relevance of social equity issues, have undertaken innovative forms of reporting, in order to illustrate to citizens the performance achieved on this matter. In this field, studies call for more research to investigate how various actors influence goals within public administrations and their role in shaping the development of social equity practices. Coherently, this chapter focuses on social equity reporting in the context of local governments, how communication tools are used to disclose social equity policies, and how these policies are translated into social practices that can affect social equity. A case study was conducted to depict how social equity policies are disclosed and accomplished, underlying their impact on social equity. Evidence offers insights to policymakers on how to enhance the regulation of local government disclosure processes.

Social equity reporting and practices in local governments. Insights from an exploratory case study

Cardillo Eleonora
;
Leotta Antonio;Rizza Carmela;Ruggeri Daniela
2025-01-01

Abstract

Recently, local governments, acknowledging the relevance of social equity issues, have undertaken innovative forms of reporting, in order to illustrate to citizens the performance achieved on this matter. In this field, studies call for more research to investigate how various actors influence goals within public administrations and their role in shaping the development of social equity practices. Coherently, this chapter focuses on social equity reporting in the context of local governments, how communication tools are used to disclose social equity policies, and how these policies are translated into social practices that can affect social equity. A case study was conducted to depict how social equity policies are disclosed and accomplished, underlying their impact on social equity. Evidence offers insights to policymakers on how to enhance the regulation of local government disclosure processes.
2025
978-3-031-78246-6
social equity, accounting, local government, social equity reporting
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.11769/668429
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social impact