04501nam a22005295i 4500001001800000003000900018005001700027007001500044008004100059020001800100024003500118050001400153072001600167072002300183072001500206245020100221250001800422264007900440300004600519336002600565337002600591338003600617347002400653490005100677505069900728520170301427650002403130650002703154650002003181650002103201650001903222650002703241650002003268650002003288700007703308700007703385700008303462700007603545700008503621710003403706773002603740776003603766776003603802776003603838830005103874856004603925978-3-031-55135-2DE-He21320251030113032.0cr nn 008mamaa240821s2024 sz | s |||| 0|eng d a97830315513527 a10.1007/978-3-031-55135-22doi 4aJF1525.P6 7aJPP2bicssc 7aPOL0280002bisacsh 7aJPP2thema10aPublic Sector Financial Management for Sustainability and SDGs in Europeh[electronic resource] /cedited by Marco Bisogno, Isabel Brusca, Eugenio Caperchione, Sandra Cohen, Francesca Manes-Rossi. a1st ed. 2024. 1aCham :bSpringer Nature Switzerland :bImprint: Palgrave Macmillan,c2024. aXXIII, 136 p. 20 illus.bonline resource. atextbtxt2rdacontent acomputerbc2rdamedia aonline resourcebcr2rdacarrier atext filebPDF2rda1 aPublic Sector Financial Management,x2946-55080 a1. Spreading the sustainability puzzle pieces on the table - Isabel Brusca, Marco Bisogno, Eugenio Caperchione, Sandra Cohen and Francesca Manes-Rossi -- 2. Gender Budgeting - Sandra Cohen -- 3. Green Budgeting - Eugenio Caperchione -- 4. SDGs Budgeting and Reporting - Francesca Manes-Rossi -- 5. Environmental Reporting - Marco Bisogno -- 6. Sustainability Reporting - Marco Bisogno -- 7. Popular Reporting - Sandra Cohen -- 8. Assurance and Auditing of Sustainability and Non-Financial Reporting - Isabel Brusca -- 9. All that glitters is not gold. The sustainability puzzle and the pieces in place - Francesca Manes-Rossi, Marco Bisogno, Isabel Brusca, Sandra Cohen and Eugenio Caperchione. aThis book analyses the implications of sustainability on public financial management in Europe. Public sector entities at national, regional, and municipal levels all have an important role to play in achieving sustainable development, and are developing strategies to reach this goal. These plans are usually guided by the UN's Sustainable Development Goals and involve public financial management systems, which are adapting to the demanding requirements of meeting these challenges. This book investigates how public financial management systems have been influenced by requirements for sustainability in Europe. It assesses multiple aspects linked to public financial management, including budgeting, accounting, reporting, and auditing. It also considers the impact of the SDGs on accounting systems, as well as other issues related to sustainability, such as green budgeting, gender budgeting, and sustainability and environmental reporting. By providing a cross-country comparison, it aims to identify similarities and differences across Europe. The book will appeal to scholars and students of public policy and financial management, as well as those interested in sustainability and the SDGs. Marco Bisogno is Associate Professor of Accounting at the University of Salerno, Italy. Isabel Brusca is Professor of Accounting at the University of Zaragoza, Spain. Eugenio Caperchione is Professor of Public Management and Public Sector Accounting at the University of Modena and Reggio Emilia, Italy. Sandra Cohen is Professor of Accounting at Athens University of Economics and Business, Greece. Francesca Manes Rossi is Professor of Accounting at the University of Naples Federico II, Italy. 0aPolitical planning. 0aPublic administration. 0aSustainability. 0aFinance, Public.14aPublic Policy.24aPublic Sector Studies.24aSustainability.24aPublic Finance.1 aBisogno, Marco.eeditor.4edt4http://id.loc.gov/vocabulary/relators/edt1 aBrusca, Isabel.eeditor.4edt4http://id.loc.gov/vocabulary/relators/edt1 aCaperchione, Eugenio.eeditor.4edt4http://id.loc.gov/vocabulary/relators/edt1 aCohen, Sandra.eeditor.4edt4http://id.loc.gov/vocabulary/relators/edt1 aManes-Rossi, Francesca.eeditor.4edt4http://id.loc.gov/vocabulary/relators/edt2 aSpringerLink (Online service)0 tSpringer Nature eBook08iPrinted edition:z978303155134508iPrinted edition:z978303155136908iPrinted edition:z9783031551376 0aPublic Sector Financial Management,x2946-550840uhttps://doi.org/10.1007/978-3-031-55135-2