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Sustainability disclosure patterns of South Australian local councils: a case study

Goswani, Kuntal and Lodhia, Sumit (2014). Sustainability disclosure patterns of South Australian local councils: a case study. Public Money and Management,34(4):273-280.

Document type: Journal Article
Citation counts: Altmetric Score Altmetric Score is 3
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IRMA ID 84279116xPUB235
Title Sustainability disclosure patterns of South Australian local councils: a case study
Author Goswani, Kuntal
Lodhia, Sumit
Journal Name Public Money and Management
Publication Date 2014
Volume Number 34
Issue Number 4
ISSN 0954-0962   (check CDU catalogue open catalogue search in new window)
Scopus ID 2-s2.0-84902783332
Start Page 273
End Page 280
Total Pages 8
Place of Publication United Kingdom
Publisher Routledge
HERDC Category C1 - Journal Article (DIISR)
Abstract 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.
Keywords Content analysis
Global Reporting Initiative (GRI)
Sector Supplement for Public Agencies (SSPA)
South Australian local government
sustainability reporting
DOI http://dx.doi.org/10.1080/09540962.2014.920200   (check subscription with CDU E-Gateway service for CDU Staff and Students  check subscription with CDU E-Gateway in new window)
 
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Created: Wed, 19 Aug 2015, 12:22:28 CST