Purpose – This paper aims to examine accountability arrangements in Bangladesh and to identify strengths and weaknesses, as well as potentials for improvement. Design/methodology/approach – The study is based on review and analysis of published documents and data and information obtained on...

Purpose – The purpose of this paper is to investigate to what extent public sector entities in Austria, Germany and Switzerland apply sustainability reporting (SR) guidelines in line with the global reporting initiative (GRI) to respond to societal pressure. It further assesses the kind of...

In the last two decades there has been a strong drive by the EU-Regulation of liberalizing the service delivery of Services of General Economic Interest. Public enterprises are under pressure to be more market-orientated. In Germany there has been a long tradition that public enterprises are...

Soziale Nachhaltigkeit und Nonprofit-Organisationen -- Nachhaltigkeitsberichterstattung im Dritten Sektor -- Nachhaltiges Personal- und Mitgliedermanagement in Nonprofit-Organisationen -- Nachhaltiges Freiwilligenmanagement.