The concept of sustainable development has become dominant in the current socio-economic debate at the global level. In particular, environmental issues have become increasingly central in the action of all organisations: private, public, and hybrid. Analysing a sample of Italian public utilities, we studied the level of disclosure regarding environmental topics via public Facebook pages. The aim of this study is to evaluate the impact of Web 2.0 on municipally owned public utilities' voluntary disclosure of environmental issues and stakeholder interest in this field. The findings show that the use of Facebook by public utilities to disclose environmental issues is still at an early stage. However, it is constantly growing, especially in the larger companies and in those with mixed public/private ownership.

Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities

Zola P;
2020

Abstract

The concept of sustainable development has become dominant in the current socio-economic debate at the global level. In particular, environmental issues have become increasingly central in the action of all organisations: private, public, and hybrid. Analysing a sample of Italian public utilities, we studied the level of disclosure regarding environmental topics via public Facebook pages. The aim of this study is to evaluate the impact of Web 2.0 on municipally owned public utilities' voluntary disclosure of environmental issues and stakeholder interest in this field. The findings show that the use of Facebook by public utilities to disclose environmental issues is still at an early stage. However, it is constantly growing, especially in the larger companies and in those with mixed public/private ownership.
2020
Istituto di informatica e telematica - IIT
corporate social responsibility
dialogic accounting
environmental disclosure
organisational legitimacy
social media
stakeholder engagement
sustainability
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Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/20.500.14243/386709
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