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Sustainability reporting by Australian local government authorities

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  • Md Moazzem Hossain

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.

Suggested Citation

  • Md Moazzem Hossain, 2018. "Sustainability reporting by Australian local government authorities," Local Government Studies, Taylor & Francis Journals, vol. 44(4), pages 577-600, July.
    • Handle: RePEc:taf:flgsxx:v:44:y:2018:i:4:p:577-600
    DOI: 10.1080/03003930.2018.1471397
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    Cited by:

    1. Cristina Alexandrina Stefanescu, 2021. "Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development," Sustainability, MDPI, vol. 13(8), pages 1-23, April.
    2. Silas Mukwarami & Huibrecht M. Poll, 2024. "Critical environmental management accounting practices influencing service delivery of growing cities in a developing economy: a review and conceptual framework," Environment Systems and Decisions, Springer, vol. 44(3), pages 710-739, September.
    3. Ruggiero, Pasquale & Bachiller, Patricia, 2023. "Seeing more than reading:The visual mode in utilities' sustainability reports," Utilities Policy, Elsevier, vol. 83(C).
    4. Monica Bruzzone & Renata Paola Dameri & Paola Demartini, 2021. "Resilience Reporting for Sustainable Development in Cities," Sustainability, MDPI, vol. 13(14), pages 1-24, July.
    5. Stephen N. Hamilton & Richard D. Waters, 2022. "Mainstreaming Standardized Sustainability Reporting: Comparing Fortune 50 Corporations’ and U.S. News & World Report’s Top 50 Global Universities’ Sustainability Reports," Sustainability, MDPI, vol. 14(6), pages 1-17, March.
    6. Giuseppe Nicolò & Gianluca Zanellato & Adriana Tiron-Tudor, 2020. "Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU," Sustainability, MDPI, vol. 12(5), pages 1-17, March.
    7. Kim Beasy & Fred Gale, 2020. "Disrupting the Status-Quo of Organisational Board Composition to Improve Sustainability Outcomes: Reviewing the Evidence," Sustainability, MDPI, vol. 12(4), pages 1-18, February.

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