Advances in Reporting and Corporate Governance in Public Administration: Perspectives for Sustainability
A special issue of Sustainability (ISSN 2071-1050). This special issue belongs to the section "Economic and Business Aspects of Sustainability".
Deadline for manuscript submissions: closed (30 June 2022) | Viewed by 4878
Special Issue Editors
Interests: transparency and accountability of public administrations; corporate governance in public sector entities; financial and non-financial disclosures
Interests: corporate governance; gender issues; financial reporting; corporate social responsibility
Special Issues, Collections and Topics in MDPI journals
Special Issue Information
Dear Colleagues,
Accountability is a multidimensional concept that includes, among other aspects, the quality and reliability of disclosures. The disclosure of reliable information in official reports to outside parties is a key aspect for governments and public sector entities because it reduces information asymmetries and improves their transparency. Reliable information is useful in controlling politicians and managers for making them accountable, as well as for monitoring the overall performance and outcomes of these entities. The worldwide tendency to expand the content of financial reports with nonfinancial information makes these reports a fundamental tool for reporting to citizens and stakeholders.
The adoption of codes of corporate governance and the implementation of corporate governance mechanisms in private sector entities have proven to be effective in enhancing the information disclosed about financial, environmental, and social issues. Developing and developed countries are adopting, or adapting, codes of corporate governance in their governments and public sector entities. The effect of these governance codes and mechanisms on the amount and quality and reliability of official reports deserves attention from academics. Evidence on how the characteristics of the governing bodies and boards of directors influence official reports and disclosures will most likely help to promote the adoption of codes of corporate governance in the public sector. Some of the corporate governance features to be studied include, among others, the characteristics of the governing bodies and boards of directors (size, gender, and ethnicity diversity, independence, number of meetings, presence of committees such as audit committees and nomination and remuneration committees, etc.) and monitoring from independent auditors and independent watchdogs.
This Special Issue will contribute new insights regarding the relationship between economic, environmental, and social disclosures and the adoption and implementation of corporate governance mechanisms in governments and public sector entities (universities, hospitals, agencies, state-owned enterprises, etc.). Theoretical, empirical, and comparative analysis papers are welcome for this Special Issue.
Prof. Dr. Lourdes Torres
Dr. Javier Garcia-Lacalle
Guest Editors
Manuscript Submission Information
Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.
Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Sustainability is an international peer-reviewed open access semimonthly journal published by MDPI.
Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 2400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.
Keywords
- public sector
- corporate governance
- accountability
- official reports
- financial and non-financial information
- governing bodies
- boards of directors
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