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Public value reporting : adding value to (non-)financial reporting

  • This chapter presents an approach to Public Value Reporting which is relevant to organizations, non-governmental institutions, and public administrations. In order to translate theoretical reasoning into measures of corporate performance, it identifies three alternative approaches to enhance existing reporting measures, introducing the Public Value Scorecard, extending the materiality matrix, and theoretically and practically deriving key performance indicators relevant to public value creation. The chapter discusses managerial and practical implications. The postulated Public Value Reporting framework is based on the public value concept coined by Timo Meynhardt, which according to John M. Bryson et al. The public value concept theoretically contributes to the debate on organizational legitimacy by providing new insight into how individual and societal well-being are affected by organizational action. The chapter explores ways in which a public value perspective can broaden the understanding of organizational value creation and, thus, advance (non-)financial reporting.

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Document Type:Part of a Book
Author:Timo MeynhardtORCiD, Anne Bäro
Editor:Adam Lindgreen, John Brewer, Martin Kitchener, Mark Moore, Nicole Koenig-Lewis, Timo Meynhardt
Chairs and Professorships:Chair of Business Psychology and Leadership
Parent Title (English):Public value : deepening, enriching, and broadening the theory and practice
Place of publication:London
Year of Completion:2019
Edition:1st edition
First Page:78
Last Page:108
Content Focus:Academic Audience
Licence (German):License LogoUrheberrechtlich geschützt