Sustainability reporting by Australian public sector organisations: Why they report

Federica Farneti, James Guthrie*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

213 Citations (Scopus)


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 languageEnglish
Pages (from-to)89-98
Number of pages10
JournalAccounting Forum
Issue number2
Publication statusPublished - Jun 2009
Externally publishedYes


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


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