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Sustainability reporting by local government in Australia: Current and future prospects
Citation
Williams, B and Wilmshurst, T and Clift, R, Sustainability reporting by local government in Australia: Current and future prospects, Accounting Forum, 35, (3) pp. 176-186. ISSN 0155-9982 (2011) [Refereed Article]
Copyright Statement
Copyright © 2011 Elsevier B.V.
DOI: doi:10.1016/j.accfor.2011.06.004
Abstract
Sustainability reporting research has historically focused on the corporate sector, with
public sector research still very much in its infancy. This exploratory study extends such
research in considering the current and future state of local government sustainability
reporting in Australia. We utilized a mail survey instrument to collect data. We found that
local government in Australia reports on aspects of sustainability, with 50% of respondents
indicating that they report on at least one area of sustainability with social reporting being
most prevalent. Reporting existed across an array of reports, with no standout reporting
focus found. The future of sustainability reporting in local government looks promising,
with almost 40% of current non-reporters indicating that they are likely to report in the
future.
Item Details
Item Type: | Refereed Article |
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Keywords: | sustainability reporting, public sector, local government, mail survey |
Research Division: | Commerce, Management, Tourism and Services |
Research Group: | Accounting, auditing and accountability |
Research Field: | Sustainability accounting and reporting |
Objective Division: | Expanding Knowledge |
Objective Group: | Expanding knowledge |
Objective Field: | Expanding knowledge in commerce, management, tourism and services |
UTAS Author: | Williams, B (Dr Belinda Williams) |
UTAS Author: | Wilmshurst, T (Associate Professor Trevor Wilmshurst) |
UTAS Author: | Clift, R (Professor Robert Clift) |
ID Code: | 76354 |
Year Published: | 2011 |
Deposited By: | Accounting and Corporate Governance |
Deposited On: | 2012-03-05 |
Last Modified: | 2017-11-28 |
Downloads: | 2 View Download Statistics |
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