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Overcoming the barriers to the diffusion of sustainability reporting in italian lgos: better stick or carrot?

Overcoming the Barriers to the Diffusion of Sustainability Reporting in Italian LGOs: Better Stick or Carrot?

Abstract: The role of public-sector organizations (PSOs) in promoting the agenda of sustainability accounting and accountability is not often adequately considered. In the public sector realm, local governments are close to their communities and thus have a particularly important role to play in the pursuit of sustainability goals.