Sustainability Reporting by Australian Public Sector Organisations: Why They Report

Abstract

In recent years there has been a substantial increase in reporting on social and environmental (SE) issues by major corporations (Gray, 2006). There has been relatively little research into public sector agencies' reporting of SE disclosures and little interest in ascertaining the views of preparers of accounts regarding SE and intellectual capital reporting (Unerman and Guthrie, 2007). This study inquired into the reasons for sustainability reporting (SR) within a group of Australian public sector 'best practice' organisations, with the aim of analysing 'why' the SE reporting had been undertaken, from a preparer's perspective. The research method used involved semi-structured interviews with key preparers in the various organisations.

The study found that the public sector agencies' reporting was informed by the latest GRI. From a preparers' perspective, disclosure of sustainability information was for the purpose of informing mostly internal stakeholders. The annual report was one of a number of media for reporting an organisation's sustainability objectives and activities. The study investigated why the organisations started voluntary SE reporting and found that one key individual championed the process.

Keywords: Organisational sustainability, social and environmental reporting, public sector agencies, sustainability reporting, GRI, preparers accounts', semi-structured interviews

JEL Classification: M4, M40, M41, M49