Journal
PUBLIC MONEY & MANAGEMENT
Volume 34, Issue 4, Pages 273-280Publisher
ROUTLEDGE JOURNALS, TAYLOR & FRANCIS LTD
DOI: 10.1080/09540962.2014.920200
Keywords
Content analysis; Global Reporting Initiative (GRI); Sector Supplement for Public Agencies (SSPA); South Australian local government; sustainability reporting
Categories
Ask authors/readers for more resources
This article investigates the types of sustainability information disclosed by four South Australian local councils in the absence of any mandatory sustainability reporting guidelines. The findings suggest that even though standardized sustainability reporting guidelines are not in use, elements of these guidelines are reported as sustainability issues in annual reports. Our study also reveals that in the absence of any prescribed requirements, multiple overlapping guidelines based on contemporary sustainability philosophies are in use. A need for local centric guidelines is suggested, not just for the context of this study but also for other local governments, nationally and internationally.
Authors
I am an author on this paper
Click your name to claim this paper and add it to your profile.
Reviews
Recommended
No Data Available