摘要：The central part of the paper develops a Theoretical Business Model that links the instruments of Corporate Social Responsibility disclosure, to the Public activities oriented to the e-citizens behaviours and to the e-government processes. In other words this concerns with measuring the economic-financial impact on the public sector reports realised by the stakeholder engagement (or community engagement) policies defined as: "(...) the mutual communication and deliberation that occurs between government and citizens. It allows citizens and government to participate mutually in the formulation of policy and the provision of government services. (...) Stakeholder engagement is a way of thinking about external audiences and their relationship to organisational outcomes. It implies a longer term relationship where both parties have a mutual interest in, and ability to impact upon, the project outcomes. (...) " i. The architecture of the Model identifies the Structure of the Excellent Public Institutions in function of a series of variables: Instruments of Public Sector Social Responsibility; Development of the e-government processes; and Development of the e-governance processes. The final part of the paper is dedicated to illustrating the structure of the research and the following steps of the work.
