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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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    Cited by:

    1. Davide Giacomini & Laura Rocca & Cristian Carini & Mario Mazzoleni, 2018. "Overcoming the Barriers to the Diffusion of Sustainability Reporting in Italian LGOs: Better Stick or Carrot?," Sustainability, MDPI, Open Access Journal, vol. 10(1), pages 1-14, January.
    2. Davide Giacomini & Paola Zola & Diego Paredi & Mario Mazzoleni, 2020. "Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1552-1564, July.
    3. Mădălina Dumitru & Justyna Dyduch & Raluca-Gina Gușe & Joanna Krasodomska, 2017. "Corporate Reporting Practices in Poland and Romania – An Ex-ante Study to the New Non-financial Reporting European Directive," Accounting in Europe, Taylor & Francis Journals, vol. 14(3), pages 279-304, September.
    4. 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.
    5. Anca Gabriela Petrescu & Florentina Raluca Bîlcan & Marius Petrescu & Ionica Holban Oncioiu & Mirela Cătălina Türkeș & Sorinel Căpuşneanu, 2020. "Assessing the Benefits of the Sustainability Reporting Practices in the Top Romanian Companies," Sustainability, MDPI, Open Access Journal, vol. 12(8), pages 1-31, April.
    6. Tuğçe Uzun Kocamiş & Gülçin Yildirim, 2016. "Sustainability Reporting in Turkey: Analysis of Companies in the BIST Sustainability Index," European Journal of Economics and Business Studies Articles, European Center for Science Education and Research, vol. 2, September.
    7. Francisco J. Alcaraz-Quiles & Andrés Navarro-Galera & David Ortiz-Rodríguez, 2020. "The contribution of the right to information laws in Europe to local government transparency on sustainability," International Environmental Agreements: Politics, Law and Economics, Springer, vol. 20(1), pages 161-178, March.
    8. 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.
    9. Vera Coutinho & Ana Rita Domingues & Sandra Caeiro & Marco Painho & Paula Antunes & Rui Santos & Nuno Videira & Richard M. Walker & Donald Huisingh & Tomás B. Ramos, 2018. "Employee‐Driven Sustainability Performance Assessment in Public Organisations," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 25(1), pages 29-46, January.
    10. 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.
    11. Jan Alpenberg & Tomasz Wnuk-Pel & Amanda Henebäck, 2018. "Environmental Orientation in Swedish Local Governments," Sustainability, MDPI, Open Access Journal, vol. 10(2), pages 1-21, February.

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