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Sustainability adrift: An evaluation of the credibility of sustainability information disclosed by public organizations

Soumaya Chiba, David Talbot and Olivier Boiral

Accounting forum, 2018, vol. 42, issue 4, 328-340

Abstract: This article aims to evaluate the credibility of information disclosed by public organizations in terms of sustainable development. It focuses on an under-studied aspect in the sustainability reporting literature—namely, the factors that may affect the credibility of disclosure practices. The study is based on a qualitative analysis of the sustainable development content of annual management reports disclosed by 113 ministries and public bodies in the province of Quebec, Canada. The findings shed more light on the main factors that affect the credibility of the information disclosed therein, particularly in terms of lack of transparency and flawed monitoring mechanisms.

Keywords: Sustainable development; Public administration; Mandatory disclosure; Quality of information (search for similar items in EconPapers)
Date: 2018
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