Journal article
Sustainability reporting by Australian local government authorities
Local Government Studies, Vol.44(4), pp.577-600
2018
Abstract
This qualitative study investigates the Western Australian (WA) local government authorities’ sustainability reporting practices, in the absence of mandatory reporting guidelines, through content analysis of their websites. Calculations from comparing the Global Reporting Initiative (GRI)’s disclosures with those of 140 local council websites were used to develop a sustainability reporting disclosure index. The findings indicate that sustainability reporting remains moderately practised by local government authorities, despite stakeholder demand for proactive disclosures. The discourse analysis shows that Western Australia’s strategic planning for sustainable development is the key force propelling councils towards sustainability reporting practices. The findings also suggest that WA local government authorities are increasing sustainability disclosures to legitimate their social and environmental initiatives. The findings have policy implications for regulators and/or government in Western Australia, with practical implications for local council authorities and/or managers in developing awareness of sustainable operations. The study also contributes to local government authorities’ growing awareness of sustainable service operations.
Details
- Title
- Sustainability reporting by Australian local government authorities
- Authors/Creators
- M.M. Hossain (Author/Creator)
- Publication Details
- Local Government Studies, Vol.44(4), pp.577-600
- Publisher
- Routledge
- Identifiers
- 991005540605707891
- Copyright
- © 2018 Informa UK Limited, trading as Taylor & Francis Group
- Murdoch Affiliation
- Do not use- Former Murdoch Business School
- Language
- English
- Resource Type
- Journal article
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- Citation topics
- 6 Social Sciences
- 6.3 Management
- 6.3.385 Corporate Social Responsibility
- Web Of Science research areas
- Political Science
- Public Administration
- Regional & Urban Planning
- ESI research areas
- Social Sciences, general