@inbook{43d7189841794b5c89a46db888468b67,
title = "Sustainable public value inscriptions: A critical approach",
abstract = "Purpose – This article critically reviews the latest Global Reporting Initiative (GRI) guidelines and recommended sustainability topics for public agencies, and presents normative argument by using Gray{\textquoteright}s (2006) ecological and eco-justice (EEJ) approach to produce public value inscriptions of sustainability to represent sustainable public value. Design/methodology/approach – The study presents a critical analysis and discussion of the changes to the GRI G4 and sustainability topics for public agencies from a managerialistic and EEJ approach. Findings – We observe that the GRI continues to evolve while paying scant attention to furthering the Sector Supplement for Public Sector Agencies as it remains in its pilot form since its inception in 2005. Changes to the GRI are somewhat enlightening because several of the changes do begin to address a more comprehensive view of how any organization, including public agencies, can contribute to an EEJ approach to sustainability. Practical implications – In the future it is important to be aware that, as inscriptions, the GRI guidelines have the potential power to influence how managers in public agencies approach sustainability. As Dumay, Guthrie, and Farneti (2010) previously argued, if guidelines continue to approach sustainability from a {\textquoteleft}managerialistic{\textquoteright} approach then there is little hope of public sector agencies adopting EEJ practices. We argue that organizations should act referring to Gray{\textquoteright}s EEJ approach.",
keywords = "Critical analysis, Ecological and eco-justice approach, Global Reporting Initiative, Public agencies, Sustainable public value",
author = "Federica Farneti and John Dumay",
year = "2014",
doi = "10.1108/S2051-663020140000003016",
language = "English",
isbn = "9781784410117",
series = "Studies in Public and Non-Profit Governance",
publisher = "Emerald Group Publishing",
pages = "375--389",
editor = "James Guthrie and Giuseppe Marcon and Salvatore Russo and Federica Farneti",
booktitle = "Public Value Management, Measurement and Reporting",
address = "United Kingdom",
edition = "1st",
}