162223 20251017144628.0 doi 10.1002/pa.70063 sideral 144804 ART-2025-144804 eng Arias, Natalia Universidad de Zaragoza (orcid)0009-0009-5359-2170 From theory to practice: a literature review of theoretical frameworks in public sector sustainability reporting 2025 Access copy available to the general public Unrestricted This 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. info:eu-repo/grantAgreement/ES/AEI/PID2020-113905GB-I00 info:eu-repo/grantAgreement/ES/DGA/LMP159-21 info:eu-repo/grantAgreement/ES/DGA/S33-23R info:eu-repo/grantAgreement/ES/DGA/S56-23R info:eu-repo/semantics/openAccess by https://creativecommons.org/licenses/by/4.0/deed.es info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Marco-Fondevila, Miguel Universidad de Zaragoza (orcid)0000-0003-2717-8389 Yetano, Ana Universidad de Zaragoza (orcid)0000-0002-8197-7088 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 25, 3 (2025), e70063 [18 pp.] Journal of Public Affairs 1472-3891 1012333 http://zaguan.unizar.es/record/162223/files/texto_completo.pdf Versión publicada 2386655 http://zaguan.unizar.es/record/162223/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:162223 articulos driver 2025-10-17-14:25:01 ARTICLE