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Sustainability disclosure patterns of South Australian local councils: a case study

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  • Kuntal Goswami
  • Sumit Lodhia

Abstract

This article investigates the types of sustainability information disclosed by four South Australian local councils in the absence of any mandatory sustainability reporting guidelines. The findings suggest that even though standardized sustainability reporting guidelines are not in use, elements of these guidelines are reported as sustainability issues in annual reports. Our study also reveals that in the absence of any prescribed requirements, multiple overlapping guidelines based on contemporary sustainability philosophies are in use. A need for local centric guidelines is suggested, not just for the context of this study but also for other local governments, nationally and internationally.

Suggested Citation

  • Kuntal Goswami & Sumit Lodhia, 2014. "Sustainability disclosure patterns of South Australian local councils: a case study," Public Money & Management, Taylor & Francis Journals, vol. 34(4), pages 273-280, July.
    • Handle: RePEc:taf:pubmmg:v:34:y:2014:i:4:p:273-280
    DOI: 10.1080/09540962.2014.920200
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    Cited by:

    1. 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.
    2. Monica Bruzzone & Renata Paola Dameri & Paola Demartini, 2021. "Resilience Reporting for Sustainable Development in Cities," Sustainability, MDPI, vol. 13(14), pages 1-24, July.
    3. Liliana Hawrysz & Joachim Foltys, 2015. "Environmental Aspects of Social Responsibility of Public Sector Organizations," Sustainability, MDPI, vol. 8(1), pages 1-10, December.
    4. Andrés Navarro-Galera & Francisco José Alcaraz-Quiles & David Ortiz-Rodriguez, 2018. "Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe," Sustainability, MDPI, vol. 10(7), pages 1-22, June.
    5. 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.
    6. Cristina Alexandrina Stefanescu, 2021. "Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development," Sustainability, MDPI, vol. 13(8), pages 1-23, April.
    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. Yi An & Howard Davey & Harun Harun, 2017. "Sustainability Reporting at a New Zealand Public University: A Longitudinal Analysis," Sustainability, MDPI, vol. 9(9), pages 1-11, August.

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