All that glitters is not gold. The sustainability puzzle and the pieces in place. Marco Bisogno

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Uploaded by Marco Bisogno     Uploaded date: January 07, 2026    
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Publication date
September 30, 2024
Paper language
Abstract
In this chapter, we discuss some ideas about the next day in sustainability budgeting and reporting. We acknowledge that the idea of sustainability pursuit is multifaceted and includes multiple goals, that sometimes are in competition. We stress the importance of accounting as an ally in the achievement of sustainability as we set forth some reflections about theory-informed sustainability reporting frameworks and sustainability reporting users’ ecosystem, the discretion on sustainability reporting and the prospect of sustainability standard setting in the public sector.
Preferred Citation
Manes-Rossi, F., Bisogno, M., Brusca, I., Caperchione, E., Cohen, S.. (2024), All that glitters is not gold. The sustainability puzzle and the pieces in place, In Bisogno, M., Brusca, I., Caperchione, E., Cohen, S., Manes-Rossi, F. (edited by), Public sector financial management for sustainability and SDGs in Europe, Palgrave MacMillan, pp. 127-136.
Keywords
sustainability budget; sustainability reporting; sustainability standards.
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Category
Sustainability/SDGs
Type of Paper
Book chapter

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