000162223 001__ 162223
000162223 005__ 20251017144628.0
000162223 0247_ $$2doi$$a10.1002/pa.70063
000162223 0248_ $$2sideral$$a144804
000162223 037__ $$aART-2025-144804
000162223 041__ $$aeng
000162223 100__ $$0(orcid)0009-0009-5359-2170$$aArias, Natalia$$uUniversidad de Zaragoza
000162223 245__ $$aFrom theory to practice: a literature review of theoretical frameworks in public sector sustainability reporting
000162223 260__ $$c2025
000162223 5060_ $$aAccess copy available to the general public$$fUnrestricted
000162223 5203_ $$aThis article reviews the evolution of corporate sustainability reporting (CSR) in the public sector, focusing on theoretical frameworks and their application in enhancing transparency and accountability. A systematic literature review of 126 journal articles was conducted to explore the theoretical underpinnings of CSR in the public sector, emphasizing economic, system‐oriented, and multi‐theoretical frameworks. The study identifies a shift from single‐theory approaches to multi‐theoretical models, reflecting the complexity of public sector sustainability reporting. Key trends include increased stakeholder engagement and the influence of international sustainability standards. This review provides a comprehensive analysis of CSR in the public sector, highlighting the theoretical evolution and suggesting future research directions to improve implementation and impact. The study is limited to published articles and may not capture all emerging practices. Further research could explore sector‐specific reporting guidelines.
000162223 536__ $$9info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00$$9info:eu-repo/grantAgreement/ES/DGA/LMP159-21$$9info:eu-repo/grantAgreement/ES/DGA/S33-23R$$9info:eu-repo/grantAgreement/ES/DGA/S56-23R
000162223 540__ $$9info:eu-repo/semantics/openAccess$$aby$$uhttps://creativecommons.org/licenses/by/4.0/deed.es
000162223 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion
000162223 700__ $$0(orcid)0000-0003-2717-8389$$aMarco-Fondevila, Miguel$$uUniversidad de Zaragoza
000162223 700__ $$0(orcid)0000-0002-8197-7088$$aYetano, Ana$$uUniversidad de Zaragoza
000162223 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab.
000162223 773__ $$g25, 3 (2025), e70063 [18 pp.]$$tJournal of Public Affairs$$x1472-3891
000162223 8564_ $$s1012333$$uhttps://zaguan.unizar.es/record/162223/files/texto_completo.pdf$$yVersión publicada
000162223 8564_ $$s2386655$$uhttps://zaguan.unizar.es/record/162223/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada
000162223 909CO $$ooai:zaguan.unizar.es:162223$$particulos$$pdriver
000162223 951__ $$a2025-10-17-14:25:01
000162223 980__ $$aARTICLE