Purpose – This study aims to investigate whether and to what extent mayors of Italian provincial capitals follow through on their electoral promises concerning sustainability. The emphasis on sustainability in their political programmes is compared with actual public spending allocated to sustainability issues. Design/methodology/approach – This study uses a mixed-methods approach to develop a Coherence Index comparing per capita public sustainability spending to the number and specificity of sustainability- related promises. The analysis is framed within public choice theory, which views political behaviour as driven more by electoral incentives than genuine policy commitments. Findings – The findings reveal a significant gap between sustainability-related political discourse and actual expenses. By comparing sustainability promises with per capita expenditure, municipalities are classified into four categories. Most municipalities fall into the rhetorical category, making broad sustainability promises without corresponding investments. A smaller group – labelled as reliable – aligns declared objectives and administrative action. Bold municipalities that make significant investments with little rhetorical emphasis are rare. A few entities remain inactive showing both limited discourse and low investment. Overall, the results suggest that sustainability is often used strategically as a narrative, while actual policy choices frequently reflect different priorities. Originality/value – This study offers evidence of the consistency between political promises and administrative behaviour in the sustainability field. It highlights the strategic use of sustainability rhetoric at the beginning of a political mandate and limited institutional mechanisms to ensure political accountability. Valuable insights emerge for policymakers and scholars concerned with the effectiveness of local environmental governance and the credibility of political commitments.

Do you practice what you preach? Measuring coherence between sustainability promises and investment in Italian local entities / Zampella, A., Meucci, F., Iuorio, M., Manes Rossi, F.. - In: MEDITARI ACCOUNTANCY RESEARCH. - ISSN 2049-372X. - (2026). [10.1108/MEDAR-09-2025-3241]

Do you practice what you preach? Measuring coherence between sustainability promises and investment in Italian local entities

Annamaria Zampella;Fiorenza Meucci;Maria Iuorio;Francesca Manes Rossi
2026

Abstract

Purpose – This study aims to investigate whether and to what extent mayors of Italian provincial capitals follow through on their electoral promises concerning sustainability. The emphasis on sustainability in their political programmes is compared with actual public spending allocated to sustainability issues. Design/methodology/approach – This study uses a mixed-methods approach to develop a Coherence Index comparing per capita public sustainability spending to the number and specificity of sustainability- related promises. The analysis is framed within public choice theory, which views political behaviour as driven more by electoral incentives than genuine policy commitments. Findings – The findings reveal a significant gap between sustainability-related political discourse and actual expenses. By comparing sustainability promises with per capita expenditure, municipalities are classified into four categories. Most municipalities fall into the rhetorical category, making broad sustainability promises without corresponding investments. A smaller group – labelled as reliable – aligns declared objectives and administrative action. Bold municipalities that make significant investments with little rhetorical emphasis are rare. A few entities remain inactive showing both limited discourse and low investment. Overall, the results suggest that sustainability is often used strategically as a narrative, while actual policy choices frequently reflect different priorities. Originality/value – This study offers evidence of the consistency between political promises and administrative behaviour in the sustainability field. It highlights the strategic use of sustainability rhetoric at the beginning of a political mandate and limited institutional mechanisms to ensure political accountability. Valuable insights emerge for policymakers and scholars concerned with the effectiveness of local environmental governance and the credibility of political commitments.
2026
Do you practice what you preach? Measuring coherence between sustainability promises and investment in Italian local entities / Zampella, A., Meucci, F., Iuorio, M., Manes Rossi, F.. - In: MEDITARI ACCOUNTANCY RESEARCH. - ISSN 2049-372X. - (2026). [10.1108/MEDAR-09-2025-3241]
File in questo prodotto:
File Dimensione Formato  
2026 Zampella et al Do you practice what you preach.pdf

solo utenti autorizzati

Licenza: Accesso privato/ristretto
Dimensione 786.54 kB
Formato Adobe PDF
786.54 kB Adobe PDF   Visualizza/Apri   Richiedi una copia

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11588/1057054
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact