The issue of Sustainable Development has requested supranational institutions and individual countries to make a global commitment to the tough strategic challenges posed by the Sustainable Development Goals (SDGs) set in the UN’s 2030 Agenda.
The growing attention to these issues has led to the need to develop wellbeing accountability systems that integrate the traditional macroeconomic indicators – typically GDP – to evaluate economic policies using a multidimensional approach.
Various technical-professional frameworks, including Integrated Reporting and the Global Reporting Initiative, and scientific ones such as Corporate Sustainability Reporting, have tried to provide and answer to the new information needs, showing certain methodological limitations regarding measurement and multidimensional reporting in the creation of Public Value.
From the framework described, the need emerges for new managerial models able to provide information of a financial and non-financial nature, and to quantify the contribution of the Public Value created in achieving the SDGs. This information would be stated in new forms of multidimensional reporting that document the contribution of the individual organisation to creating Public Value, allowing the sensitisation of the community and increasing collaboration between those involved in the process of waste management.
CERVAP proposes an innovative Public Value Report that is the first document for integrated reporting of the impacts – economic, social and environmental – created by the activities of an organisation in relation to its stakeholders, both internal and external. It proposes reporting based on 6 values, or rather on six thematic areas which when acted upon create the value of the values: Public Value.
Clara SpA: il Report del Valore Pubblico 2022
La seconda edizione del Report del Valore Pubblico di Clara SpA, una nuova forma di rendicontazione integrata degli impatti - economici, sociali, ambientali e sanitari - creati in relazione agli Stakeholder interni ed esterni. L’obiettivo del Report del Valore Pubblico è di misurare, valutare e rendicontare il contributo al raggiungimento dei Sustainable Developement Goals (SDGs) dell’Agenda 2030 e alla creazione di Valore Pubblico.
Partner: Clara SpA
Public Value Report: first application to the public utility Clara SpA
The Public Value Report is a new form of reporting that integrates the economic, social, environmental and health impacts created by the activities of an organisation, whether public or private, in relation to its internal and external stakeholders. The aim of the Public Value Report is to measure, evaluate and report the contribution made by an organisation to achieving the Sustainable Development Goals (SDGs) set in the 2030 Agenda and to creating Public Value.
Partner: Clara SpA
Master PERF.ET sul miglioramento delle PERFormance degli Enti Territoriali e delle altre pubbliche amministrazioni per la creazione di Valore Pubblico
DURATA: 1 a.a. – Part Time
Master Bologna Business School in Public Management and Innovation
DURATA: 14 mesi - Part Time
Public Value Reporting
Enrico DEIDDA GAGLIARDO, Giorgia GOBBO, Riccardo IEVOLI, Luca PAPI, Annalaura FRANCESCONI
Citizen-centered financial reporting translation: The preparers’ perspective
Enrico BRACCI, Lucia BIONDI, Gustaf KASTBERG