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Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations

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  • Soumaya Chiba
  • David Talbot
  • Olivier Boiral

Abstract

This article aims to evaluate the credibility of information disclosed by public organizations in terms of sustainable development. It focuses on an under-studied aspect in the sustainability reporting literature—namely, the factors that may affect the credibility of disclosure practices. The study is based on a qualitative analysis of the sustainable development content of annual management reports disclosed by 113 ministries and public bodies in the province of Quebec, Canada. The findings shed more light on the main factors that affect the credibility of the information disclosed therein, particularly in terms of lack of transparency and flawed monitoring mechanisms.

Suggested Citation

  • Soumaya Chiba & David Talbot & Olivier Boiral, 2018. "Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations," Accounting Forum, Taylor & Francis Journals, vol. 42(4), pages 328-340, December.
    • Handle: RePEc:taf:accfor:v:42:y:2018:i:4:p:328-340
    DOI: 10.1016/j.accfor.2018.09.006
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    Cited by:

    1. David Talbot & Olivier Boiral, 2021. "Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2571-2586, July.
    2. Abdulhakeem Raji & Abeer Hassan, 2021. "Sustainability and Stakeholder Awareness: A Case Study of a Scottish University," Sustainability, MDPI, vol. 13(8), pages 1-17, April.

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