The management, reporting and assurance of the Sustainable Development Goals in local government – an Australian case study

Sumit Lodhia, Nathalie Crutzen and Shane Leong

Meditari Accountancy Research, 2025, vol. 33, issue 7, 369-384

Abstract: Purpose - This study aims to explore how local governments transform their sustainability accounting and reporting systems to address the Sustainable Development Goals (SDGs) and how the practice of SDGs accounting and reporting emerges. Design/methodology/approach - Informed by practice theory and using a qualitative research methodology (semi-structured interviews, document analysis), this study focuses on how SDGs management, reporting and assurance are established as a practice in an Australian local council. Findings - This research found that SDGs accounting and reporting is emerging as a practice in local councils, with an internal focus being prominent. However, an emphasis on external stakeholders and assurance was predominantly absent, given that such practices are in their infancy. Research limitations/implications - The study, through a focus on a single, in-depth case study, contributes to an improved understanding of how organisations address the SDGs, adding to the academic literature. Practical implications - This research provides a real-world example of how an organisation addresses the SDGs through its management and reporting systems, providing insights to practitioners and other stakeholders on such practices. Originality/value - This study adds to the limited literature on SDGs management and reporting through a local government context and through the application of practice theory.

Keywords: Sustainable Development Goals; Practice; Management; Reporting; Local council; Public sector (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:eme:medarp:medar-03-2025-2942

DOI: 10.1108/MEDAR-03-2025-2942

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