One key element of public sector reforms has been strengthening the entrepreneurial way of public service delivery. Entrepreneurship is seen as an appropriate way of enhancing the impact of public policies and increasing the effectiveness and efficiency of the public sector. Connected with this...

Abstract: Ein zentrales Element des New Public Management ist es unternehmerisches Handeln beim Erbringen öffentlicher Leistungen zu intensivieren. Unternehmerisches Agieren gilt als eine geeignete Maßnahme, um die Wirksamkeit des politischen Handelns zu steigern und die Effizienz und...

Purpose – The purpose of this paper is to investigate to what extent public sector entities in Austria, Germany and Switzerland apply sustainability reporting (SR) guidelines in line with the global reporting initiative (GRI) to respond to societal pressure. It further assesses the kind of...