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Sustainability reporting in Austrian and German local public enterprises

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  • Dorothea Greiling
  • Birgit Grüb

Abstract

Since the liberalisation of markets during the 1990s, the pressure on public sector entities to demonstrate their performance in financial and non-financial terms has increased. Compared to the private sector, accountability expectations and obligations are higher for public enterprises due to public ownership and objectives associated with the public mission. While there is a vast body of literature on public accountability in general, a research gap exists when it comes to linking the general debate of public accountability to sustainability reporting practices of public enterprises. Thus, the paper addresses the research questions about the performance of reporting practices of public enterprises with respect to public accountability and about the state of the art of sustainability reporting of public enterprises in Germany and Austria with respect to accountability. Therefore, this paper combines two research domains, social and environmental accounting research and the accountability of public enterprises. The paper reports the results of a survey, analysing the reporting practices of German and Austrian local public entities in particular. Annual reports and, if available, sustainability reports from 103 Austrian and German cities were examined.

Suggested Citation

  • Dorothea Greiling & Birgit Grüb, 2014. "Sustainability reporting in Austrian and German local public enterprises," Journal of Economic Policy Reform, Taylor and Francis Journals, vol. 17(3), pages 209-223, July.
    • Handle: RePEc:taf:jecprf:v:17:y:2014:i:3:p:209-223
    DOI: 10.1080/17487870.2014.909315
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    Citations

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    Cited by:

    1. David Talbot & Olivier Boiral, 2021. "Public organizations and biodiversity disclosure: Saving face to meet a legal obligation?," Business Strategy and the Environment, Wiley Blackwell, vol. 30(5), pages 2571-2586, July.
    2. Davide Giacomini & Paola Zola & Diego Paredi & Mario Mazzoleni, 2020. "Environmental disclosure and stakeholder engagement via social media: State of the art and potential in public utilities," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(4), pages 1552-1564, July.
    3. Bonetti, Lisa & Lai, Alessandro & Stacchezzini, Riccardo, 2023. "Stakeholder engagement in the public utility sector: Evidence from Italian ESG reports," Utilities Policy, Elsevier, vol. 84(C).
    4. Zanellato Gianluca, 2021. "Quality of Information Disclosed in Integrated Reports, in the Extracting Sector: Insights from Europe," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 66(3), pages 1-20, December.
    5. Antonio Massarutto & Andrea Garlatti & Stefano Miani & Ernesto Cassetta & Silvia Iacuzzi, 2021. "Evaluating the performance of local SoEs as output‐maximizing entities: The case of Friuli Venezia Giulia," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 92(2), pages 307-332, June.
    6. Adeyemi Adebayo & Barry Ackers, 2024. "Managing Trade‐Offs Between Environmental, Social, Governance and Financial Sustainability in State‐Owned Enterprises: Insights from an Emerging Market," Australian Accounting Review, CPA Australia, vol. 34(1), pages 55-73, March.

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