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Abstract
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.