Sustainability reporting by Australian local government authorities

Dados Bibliográficos

ID6301985
AutoresMd Moazzem Hossain (0000-0002-8355-6690, Murdoch Business School, Murdoch University, Australia, autor correspondente)
Ano2018
Volume44
Fascículo4
Páginas577-600
Data de publicação2018-07-04
Peer ReviewedSim
Open AccessNão
TipoARTICLE
PeriódicoLocal Government Studies (JOURNAL)
Identificadores do periódicoISSN: 0300-3930 • E-ISSN: 1743-9388
EditoraInforma UK Limited (PUBLISHER • GB)
DOI10.1080/03003930.2018.1471397
OpenAlexW2803337272
IdiomaEN
Citações recebidas10
Referências citadas69

This qualitative study investigates the Western Australian (WA) local government authorities’ sustainability reporting practices, in the absence of mandatory reporting guidelines, through content analysis of their websites. Calculations from comparing the Global Reporting Initiative (GRI)’s disclosures with those of 140 local council websites were used to develop a sustainability reporting disclosure index. The findings indicate that sustainability reporting remains moderately practised by local government authorities, despite stakeholder demand for proactive disclosures. The discourse analysis shows that Western Australia’s strategic planning for sustainable development is the key force propelling councils towards sustainability reporting practices. The findings also suggest that WA local government authorities are increasing sustainability disclosures to legitimate their social and environmental initiatives. The findings have policy implications for regulators and/or government in Western Australia, with practical implications for local council authorities and/or managers in developing awareness of sustainable operations. The study also contributes to local government authorities’ growing awareness of sustainable service operations

Business · Content analysis · Corporate social responsibility · Government (linguistics · Local government · Political science · Public relations · Social sustainability · Sociology · Stakeholder · Sustainability · Sustainability reporting · Sustainable development · Corporate Social Responsibility Reporting · Environmental Sustainability in Business · Public Administration · Public Policy and Administration Research · Accounting