This chapter examines environmental reporting and disclosures in the public-sector context by considering different perspectives: national accounts, financial accounting, and management accounting. It scrutinises the relevance of the topic and discusses the findings of previous studies. Finally, the chapter summarises the state of the art in several European countries by examining and comparing environmental disclosures at different governmental levels.
Environmental reporting
Bisogno, M.
2024
Abstract
This chapter examines environmental reporting and disclosures in the public-sector context by considering different perspectives: national accounts, financial accounting, and management accounting. It scrutinises the relevance of the topic and discusses the findings of previous studies. Finally, the chapter summarises the state of the art in several European countries by examining and comparing environmental disclosures at different governmental levels.File in questo prodotto:
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