In recent decades, non-financial reporting has been widely debated in the literature relating to both public and private sectors. Non-financial reporting is used to increase accountability and transparency, and to adapt to external pressures and stakeholder expectations. The focus on external factors, i.e., transparency and stakeholders, has largely precluded research into the quality of non-financial reporting. Nevertheless, the quality and reliability of sustainability reports have been widely questioned in the literature. Non-financial reporting may provide purely symbolic actions to manage expectations. This paper analyzes the level of diffusion and quality of non-financial reporting tools in the public utility sector. We use the principles of the GRI (Global Reporting Initiative) framework to measure quality, i.e., clarity and accuracy, timeliness and stakeholder engagement, comparability, and reliability. We use a qualitative exploratory approach with a mix of primary and secondary sources. The results show that despite the increasing use of non-financial reporting in organizational life, it is not diffused within public utilities. We address the issue of quality, and find that, overall, the accuracy/clarity and comparability of non-financial reporting is satisfactory; timeliness and stakeholder engagement appear to be acceptable, while reliability does not appear to be acceptable.

Purpose: This article investigates the quality of stakeholder engagement (SE) process disclosure in the context of non-financial reporting (NFR) introduced by Directive 2014/95/EU (NFRD). SE implies the involvement of the subjects interested in the organization's activity, according to the principle of inclusiveness and the key concepts of the stakeholder theory (ST).Design/methodology/approach: The authors conducted a content analysis on 75 non-financial statements (NFSs) published by companies listed on the Italian Stock Exchange in 2018 and 2021 to evaluate the evolutionary profiles of SE quality through the years.Findings: The average level of SE is not significantly high. The research showed an overall poor quality of disclosure concerning stakeholders' key expectations and issues to be addressed and answered. Furthermore, a certain variability emerged in the quality of the disclosure between the various reports, and no significant improvements in SE quality were noted from 2018 to 2021.Research limitations/implications: The conclusions provide a replicable method for the analysis of SE quality in NFSs and the development of new standpoints in the ongoing debate on the implications of mandatory legislative frameworks for NFR. Content analyses intrinsically present margins of subjectivity. The sample was limited to a subset of NFS from Italy; hence, the results could be country specific.Practical implications: This work suggests some possible ways of improvement of SE practices by companies.Originality/value: Original assessment model based on eight variables identified from the academic literature and the most common international sustainability reporting standards. These variables were stakeholder identification, stakeholder selection process, degree of involvement, SE approach, dialogue channels, SE results, different points of view and integration of the SE process.

This paper addresses the conditions that can facilitate the long-term effectiveness of civic crowdfunding fundraising strategies. While previous studies have provided a broad picture of the possible conditions for fostering effective fundraising strategies, most have considered the implications of fundraising only for management or only for cultural policy, neglecting an integrated approach that contemplates the needs of both. Thus, this work integrates cultural management and cultural policy perspectives by discussing a specific exploratory case study: Art Bonus, a cultural patronage tax incentive strategy introduced by the Italian government in 2014, which also includes civic crowdfunding features. To the best of our knowledge, Art Bonus is the first national civic crowdfunding platform supported by a national government. As an innovative and unique platform, its analysis is particularly relevant. This work analyzes the system’s functioning and the results obtained in its first years of operation (2014–2016) by accessing the public database relating to the donations transited through the platform. While the initiative effectively channeled more fundraising resources into the cultural sector, the results also illustrate potential points for improving such a system.

Purpose: This study aims to analyze the opportunities and potential of industrial tourism for the agri-food industry in the current post-pandemic scenario. Industrial tourism can favor appropriate behaviors by companies and tourists to address emerging challenges in the post-pandemic era, such as responsible production and consumption and the containment of waste production.Design/methodology/approach: The adopted research method is a case study with exploratory purposes, applied to an industrial tourism experiment called “Make it in Puglia” (Apulia Region, Italy). The case study was based on participant observation and semi-structured interviews.Findings: This study analyzes how industrial tourism in active agri-businesses allows local areas to be enhanced while simultaneously improving and strengthening sustainable strategies and choices for organizations and customers, especially in the changing context of the post-pandemic era.Research limitations/implications: The country specificity of this project and the limited duration of the investigation in the post-pandemic period were the main limitations of this study.Practical implications: Industrial tourism in the agri-food business can contribute to a sustainable strategy for destination management based on new elements of attractiveness. Moreover, industrial tourism represents an opportunity for agri-food businesses, through the promotion of “business tours,” to respond to requests for more sustainable practices, especially considering that food waste and resource use efficiency have become a topic of growing concern.Originality/value: This paper is one of the first studies that considers industrial tourism as a strategy for achieving sustainable development goals (SDGs) in the agribusiness sector, as it analyzes industrial tourism as an instrument in the construction of a cohesive ecosystem where tourism, agri-food business and local communities together pursue preservation and safeguarding of the environment, heritage and territory.

Purpose: The purpose of this article is to explore the concept of co-governance and its implications on public value, with particular reference to local authorities in the Italian context. Design/methodology/approach: The research aim is pursued by means of a literature review and an empirical research. The empirical research is developed through a questionnaire, sent to the 119 municipalities of the Italian provincial capitals. The overall response rate was 41.18% (49 responses). Findings: In Italian local authorities the process of increasing citizens’ participation and citizens’ involvement as co-producers of public value by means of co-governance and participatory governance tools is still ongoing. More than 50% of the local authorities of the research sample have introduced co-governance or participatory governance tools and activities but they are still facing problems in implementing them. In general, the level of citizens’ participation seems not to be fully developed. Research limitations/implications: The empirical part of the research focuses only on the application of co-governance and participatory governance tools in the Italian context, therefore the main limitation lies in the difficulties of extending their application to the international context. In addition, the questionnaire was designed only for medium- to large-sized local authorities. Thus, the research does not consider the possible implications for small municipalities. Practical implications: This article considers some of the possible difficulties of implementation of co-governance and participatory governance tools. Social implications: This article highlights the link between the creation of public value and the adoption of public policies based on citizens’ involvement and consultation. Originality/value: This article underlines the link between public value creation and co-governance. It also offers a broad empirical survey on the presence of co-governance and participatory governance tools and activities in the Italian context; this topic was not examined in prior studies.