Sustainability Reporting in Australian Public Sector Organisations: What and How They Report

Presented to the International Workshop on Social Audit, Social Accounting and Accountability, Charles University of Prague, 15-16 May 2008, Prague, Czech Republic

Posted: 17 Mar 2009 Last revised: 2 Jun 2014

See all articles by Federica Farneti

Federica Farneti

University of Bologna - School of Economics, Management, and Statistics

James Guthrie

Macquarie University - Department of Accounting and Finance; University Of Bologna - Department of Management; Macquarie University, Macquarie Business School

Date Written: May 15, 2008

Abstract

There is concern internationally regarding the social and environmental impact of organisations. This has led to an increase in social and environmental (SE) reporting by corporations.

Prior research has paid little attention to SE reporting in the public sector. This study analyses voluntary sustainability reporting (SR) practices within public sector organisations focusing on the patterns of disclosure. It examines a group of Australian public agencies to: (1) observe 'what' has been reported; and (2) explore 'how' SR has been reported, in light of GRI Guidelines.

The study uses content analysis to determine the type and extent of disclosure in specific media. A coding instrument was developed to analyse the SR practices against GRI guidelines, including the sector supplement for public sector organisations.

It was found that most SR reporting was voluntary and there are few mandatory requirements for Australian public sector organisations to report SE issues. The elements reported were diverse and the use of the GRI industry supplement was fragmented. The annual report was found to be one of a number of media used for reporting purposes.

Keywords: Social and environmental reporting, public sector agencies, sustainability reporting, annual report, GRI, content analysis

JEL Classification: M4, M40, M41, M49

Suggested Citation

Farneti, Federica and Guthrie, James, Sustainability Reporting in Australian Public Sector Organisations: What and How They Report (May 15, 2008). Presented to the International Workshop on Social Audit, Social Accounting and Accountability, Charles University of Prague, 15-16 May 2008, Prague, Czech Republic, Available at SSRN: https://ssrn.com/abstract=1358773

Federica Farneti

University of Bologna - School of Economics, Management, and Statistics ( email )

p.le della Vittoria, 15
Forlì (FC), fc 47121
Italy
+39 0543 37 4660 (Phone)

James Guthrie (Contact Author)

Macquarie University - Department of Accounting and Finance ( email )

Sydney - NSW, 2109
Australia

University Of Bologna - Department of Management ( email )

P.Le Vittoria 15
Forli', 47121
Italy
+39-0543-374-621 (Phone)

Macquarie University, Macquarie Business School ( email )

New South Wales 2109
Australia

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