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Reasons for sustainability reporting by New Zealand local governments

Author

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  • Amber Bellringer
  • Amanda Ball
  • Russell Craig

Abstract

Purpose - This study aims to draw on the New Zealand context to provide extensions and comparative insights to prior research that has canvassed the reasons for sustainability reporting by local governments. A base is provided from which more extensive and theoretically grounded research can proceed. Design/methodology/approach - Semi‐structured exploratory interviews were conducted in mid‐2009 in each of five local government councils in New Zealand with the person responsible for preparing the sustainability report. Findings - Local governments in New Zealand were prompted to engage in sustainability reporting for reasons of leadership, accountability, and financial incentive; and by a need to bolster important internal stakeholders. Sustainability reporting by local governments in New Zealand does not appear to be motivated strongly by an idealistic desire to ensure a sustainable world, but more by pragmatism and economic rationalism. Originality/value - New Zealand provides a unique setting in which to explore why local governments prepare sustainability reports. New Zealand has a statutory requirement for local governments to adopt a principles‐based approach to sustainable development. Additionally, public relations crisis management theory is drawn upon to provide some fresh perspective on reasons for sustainability reporting.

Suggested Citation

  • Amber Bellringer & Amanda Ball & Russell Craig, 2011. "Reasons for sustainability reporting by New Zealand local governments," Sustainability Accounting, Management and Policy Journal, Emerald Group Publishing Limited, vol. 2(1), pages 126-138, August.
    • Handle: RePEc:eme:sampjp:20408021111162155
    DOI: 10.1108/20408021111162155
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    Citations

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    Cited by:

    1. Frías Aceituno, José Valeriano & Marques, Maria da Conceição & Rodríguez Ariza, Lázaro, 2013. "Divulgación de información sostenible: ¿se adapta a las expectativas de la sociedad?," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(2), pages 147-158.
    2. Nara Calazans & Tânia Marques & Teresa Eugénio & Jorge F. S. Gomes, 2025. "Sustainability Report of Portuguese Municipalities: The Three Pillars of Sustainable Development," Public Organization Review, Springer, vol. 25(1), pages 169-191, March.
    3. Karishma Jain & P. S. Tripathi, 2022. "Challenges of Sustainability Reporting from Managerial Perspective: A Review and Future Agenda," Metamorphosis: A Journal of Management Research, , vol. 21(2), pages 140-151, December.
    4. Elisa Bonollo & Costanza Di Fabio & Lorenzo Leto & Paola Ramassa, 2024. "La rendicontazione economico-finanziaria degli Uffici giudiziari: un?analisi esplorativa," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2024(2), pages 115-139.
    5. Giuseppe Nicolò & Francisco Javier Andrades‐Peña & Diana Ferullo & Domingo Martinez‐Martinez, 2023. "Online sustainable development goals disclosure: A comparative study in Italian and Spanish local governments," Business Ethics, the Environment & Responsibility, John Wiley & Sons, Ltd., vol. 32(4), pages 1490-1505, October.
    6. George Ted Khiong Thien, 2015. "CSR for Clients’ Social/Environmental Impacts?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 22(2), pages 83-94, March.
    7. Peterson K. Ozili, 2022. "Sustainability and Sustainable Development Research around the World," Managing Global Transitions, University of Primorska, Faculty of Management Koper, vol. 20(3 (Fall)), pages 259-293.
    8. Chiba, Soumaya & Talbot, David & Boiral, Olivier, 2018. "Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations," Accounting forum, Elsevier, vol. 42(4), pages 328-340.
    9. Hod Amin & Mohd Halim Kadri & Raja Adzrin Raja Ahmad, 2024. "The Influence of Sustainability Reporting in Enhancing Firm Value," Information Management and Business Review, AMH International, vol. 16(3), pages 257-266.

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