Do international and national guidelines for public and third sector organisations ensure sustainability reporting?

James Guthrie, John Dumay, Federica Farneti

Research output: Chapter in Book/Report/Conference proceedingConference proceeding contribution

Abstract

Purpose – The purpose of this paper is to provide a review and critique of several sustainability reporting (SR) frameworks from the perspective of the public and third sectors. Design/methodology/approach – The paper employs a literature-based analysis and also critiques several of the major SR frameworks. The current study examines patterning of SR criteria in a group of selected SR guidelines. The research applied content analysis to these frameworks using a number of criteria for coding. Findings – The paper demonstrates that the current SR frameworks are incomplete. Also, the dominance of European based frameworks was noted. Most of the SR frameworks analysed are generic in nature, as they provide broad principles and recommend organisations to specify their indicators, allowing flexibility to organisations in developing the content of their reports. Research implications/limitations – The paper only examines six international and national SR frameworks. Originality/value – There is little prior critical research on the field of SR frameworks for public and third sector organisations.
Original languageEnglish
Title of host publicationProceedings of the 8th Australasian Conference on Social and Environmental Accounting Research, CSEAR 2009
Place of PublicationChristchurch, New Zealand
PublisherCSEAR
Number of pages33
Publication statusPublished - 2009
Externally publishedYes
EventAustralasian Conference on Social and Environmental Accounting Research (8th : 2009) - Christchurch, New Zealand
Duration: 6 Dec 20098 Dec 2009

Conference

ConferenceAustralasian Conference on Social and Environmental Accounting Research (8th : 2009)
CityChristchurch, New Zealand
Period6/12/098/12/09

Keywords

  • SR frameworks
  • third sector
  • public sector
  • GRI
  • sustainability reporting

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