Accountability and sustainability of Estonian local governments: Analysis of legal acts

• Authors: Lea Roostalu
• Languages of publication: EN

Abstracts

EN

This case study examines the challenges of the legal area of Estonia in supporting the corporate social responsibility and sustainability of local government by analyzing the main legal acts regulating the activities of this level of government. Both qualitative and quantitative content analyses were used. As a result of the study an original model describing sustainability orientation within the bodies of legal acts was designed. Taken together, the findings of the study suggest an actual and ever-growing role for public sector management in fostering social capital and promoting sustainability reporting within private, public and third sector organizations

Keywords

EN

CSR (corporate social responsibility) local government; public sector management; social capital; sustainability reporting; value creation

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Prague Development Center, Czech Republic
• Journal: Business and Economic Horizons
• Year: 2012
• Volume: 7
• Issue: 1
• Pages: 42-58

Contributors

author

Lea Roostalu

• Business and Economic Horizons, redakce, Prague Development Center s.r.o., Bořivojova 1081 / 40, 130 00, Prague 3 - Žižkov, Czech Republic