Recent years have witnessed an increasing interest towards sustainability reporting from scholars all over the world, especially focusing on large corporations. Research has only recently been carried out regarding sustainability reporting in the public sector; however, very few studies have...

<title>Abstract</title> Internationally, the concept of sustainability development (SD) has been of increasing relevance since the Brundtland report was published. The European Commission (EC) has published a variety of documents that encourage member states to adopt SD strategies. This article analyses...

Purpose Recently Italy has engaged in an extensive promotion of corporate social responsibility (CSR) for not-for-profit organisations (NPOs). A major reform of the sector was approved in 2016, with the aim of combating corruption. Accordingly, NPOs will be eligible to receive public funds and...