Influences on sustainability reporting practices in selected South Australian local councils: an explanatory case study
Date
2012
Authors
Goswami, K.
Lodhia, S.
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Conference paper
Citation
Conference Papers: 11th Australian Centre for Social and Environmental Accounting Research (A-CSEAR) Conference, 2012, pp.1-45
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11th A-CSEAR Conference 2012 (2 Dec 2012 - 4 Dec 2012 : Wollongong, Australia)
Abstract
Purpose: - This research aims to understand the factors driving sustainability reporting practices in selected South Australian local councils and to investigate what these councils are reporting as sustainability issues, in the absence of any mandatory reporting guidelines.
Findings:- The South Australian state strategic plan is the most influencing factor (quasi-coercive isomorphism) that drives most councils to adopt sustainability reporting practices. In addition, evidence of normative isomorphism and mimetic isomorphism factors are also identified in the study. The study showed presently there is no separate or standalone sustainability reports published by any council but elements of sustainability issues are reported in the annual report and in all cases these disclosures are comparable with the Global Reporting Initiative's (GRI) Sector Supplement for Public Agencies (SSPA) guidelines.
Originality/value: - The study provides a detailed understanding of a specific research context (sustainability reporting in South Australian local councils within an institutional framework) that has not been explored in prior literature. It contributes towards increasing an awareness of sustainability in local councils.
Practical implications:- This in-depth study can guide other local councils in their sustainability reporting practice, especially in relation to the content of disclosure and the possible influences on their own reporting. The study has policy implications in relation to the potential regulation of sustainability reporting in local councils.
Research Design: - The study is orientated towards a qualitative research approach aligning with the case study method and uses new institutional theory as the theoretical framework. The research focuses on four selected South Australian local councils (i.e. metropolitan, metropolitan fringe, regional and rural council) and uses interviews and content analysis of 2010-11 annual reports to explore the sustainability reporting practice in these councils.
Research implication:- The study highlights the present status of the sustainability reporting practices within four South Australian local councils. It extends the applicability of institutional theory in the field of sustainability reporting and provides new perspectives to the limited literature on sustainability reporting in local councils.
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Copyright 2012 the authors