Sustainability reporting in local authorities - an interview approach

Purpose

This paper explores the sustainability reporting process in Australian local government authorities from a communication perspective.

Design/Methodology/Approach

Twenty-two semi-structured interviews were conducted, drawn from two categories within the Australian Classification of Local Government (ACLG).

Findings

Findings indicate that sustainability reporting is very much an emerging field in local government with a lack of clarity and consistency in the communication message currently being produced and transmitted.

Research Limitations/implications

The paper highlights the need for the local government sector to carefully consider the pathway required in order to provide guidance and direction to local authorities on how best to discharge their sustainability accountabilities.

Originality/Value

The study is an exploratory study examining an area of accounting in which there are few studies. This study seeks to contribute to the literature by exploring and examining sustainability reporting in the local government sector in Australia from a communication perspective.