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• W3097775699 abstract "Purpose This paper investigates how contemporary public policy for public-private partnerships (PPPs) deals with non-financial values and thereby shapes the way social, cultural and environmental issues are accounted for. Design/methodology/approach A case study critically analyses PPP policy in Victoria, Australia, an acknowledged leader in the area. The investigation of the policy’s approach to non-financial value focusses on the treatment of social and environmental issues, particularly in relation to indigenous cultural heritage values. Findings It is found that important non-financial issues are characterised as risks to be quantified and monetised in PPP project assessment. A critical analysis shows that this approach obscures many significant dimensions of social, environmental and Indigenous cultural heritage value. The resultant relegation of non-financial values in public discourse and decision-making is seen to entrench unsustainable practices. Social implications The paper shows how public policy may shape actions and outcomes that impact directly on social, environmental and indigenous cultural heritage values. Originality/value This study provides insights into contemporary social and environmental accounting and accountability for PPPs. It adds to the understanding of the implications of public policy framings of non-financial values." @default.
• W3097775699 created "2020-11-09" @default.
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• W3097775699 date "2020-10-28" @default.
• W3097775699 modified "2023-10-12" @default.
• W3097775699 title "PPPs and non-financial value: a critical analysis of public policy and implications for social, environmental and indigenous cultural values" @default.
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• W3097775699 doi "https://doi.org/10.1108/medar-02-2020-0775" @default.
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