Sustainability reporting by Australian public sector organisations: Why they report

Federica Farneti; James Guthrie

doi:10.1016/j.accfor.2009.04.002

Sustainability reporting by Australian public sector organisations: Why they report

Federica Farneti, James Guthrie^*

^*Corresponding author for this work

Research output: Contribution to journal › Article › peer-review

219 Citations (Scopus)

Abstract

Recent research on social and environmental (SE) reporting has focused on corporations, rather than public sector agencies. Also, there has been little interest in ascertaining the views of preparers of accounts regarding SE reporting. This study analysed why a group of "better practice" organisations reported on SE matters. The researchers conducted semi-structured interviews with key preparers in the various organisations and found that their reporting was informed by the latest GRI and aimed at mostly internal stakeholders. The annual report was only one of the media used for disclosure and adoption was driven by a key individual in the organisation.

Original language	English
Pages (from-to)	89-98
Number of pages	10
Journal	Accounting Forum
Volume	33
Issue number	2
DOIs	https://doi.org/10.1016/j.accfor.2009.04.002
Publication status	Published - Jun 2009
Externally published	Yes

Keywords

Global reporting initiatives
Organisational sustainability
Preparers accounts'
Public sector agencies
Social and environmental reporting
Sustainability reporting

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10.1016/j.accfor.2009.04.002

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Sustainability reporting by Australian public sector organisations: Why they report

Abstract

Keywords

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