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Sustainability reporting by local government in Australia: Current and future prospects

Author

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  • Williams, Belinda
  • Wilmshurst, Trevor
  • Clift, Robert

Abstract

Sustainability reporting research has historically focused on the corporate sector, with public sector research still very much in its infancy. This exploratory study extends such research in considering the current and future state of local government sustainability reporting in Australia. We utilized a mail survey instrument to collect data. We found that local government in Australia reports on aspects of sustainability, with 50% of respondents indicating that they report on at least one area of sustainability with social reporting being most prevalent. Reporting existed across an array of reports, with no standout reporting focus found. The future of sustainability reporting in local government looks promising, with almost 40% of current non-reporters indicating that they are likely to report in the future.

Suggested Citation

  • Williams, Belinda & Wilmshurst, Trevor & Clift, Robert, 2011. "Sustainability reporting by local government in Australia: Current and future prospects," Accounting forum, Elsevier, vol. 35(3), pages 176-186.
  • Handle: RePEc:eee:accfor:v:35:y:2011:i:3:p:176-186
    DOI: 10.1016/j.accfor.2011.06.004
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    References listed on IDEAS

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    1. repec:gam:jsusta:v:10:y:2018:i:1:p:131-:d:125955 is not listed on IDEAS
    2. Andrés Navarro-Galera & Mercedes Ruiz-Lozano & Pilar Tirado-Valencia & Araceli de los Ríos-Berjillos, 2017. "Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures," Sustainability, MDPI, Open Access Journal, vol. 9(3), pages 1-20, March.
    3. repec:eur:ejesjr:114 is not listed on IDEAS
    4. Enrico Bracci & Mouhcine Tallaki, 2013. "Socio-environmental reporting trends in the Italian local government: Thrive or wither?," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2013(2), pages 27-46.
    5. Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR, 2016. "The integrated reporting system: a new accountability enhancement tool for public sector entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 747-747.
    6. repec:gam:jsusta:v:10:y:2018:i:2:p:459-:d:131096 is not listed on IDEAS

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