The views of managers from a local coastal council on sustainability reporting issues

Nick Sciulli

Qualitative Research in Accounting & Management, 2011, vol. 8, issue 2, 139-160

Abstract: Purpose - The purpose of this study is to provide explanations for the factors affecting sustainability disclosures by a local coastal shire council in Australia. Drawing on the theory of accountability, a further aim is to examine how this information is communicated to stakeholders. Design/methodology/approach - A qualitative and case study approach is adopted for this investigation. The main sources of empirical data are semi‐structured interviews with the senior managers of the council, observation and the use of publicly available documentation. Findings - Significant issues relating specifically to this council were identified as managing population growth, planning for land use, climate change and community engagement. These issues were addressed through various forums such as the annual report, a sustainability report and through community engagement meetings. There was also little evidence to suggest that the global reporting initiative is influencing how the local council was accounting for its social and environmental activities. Practical implications - Coastal regions are fragile areas that are subjected to varying degrees of pressure on their environment. This study suggests that community demand for information on sustainability is commencing to change the content of the council's annual report. Originality/value - Much attention has been paid to the role and extent of sustainability reporting in the private sector, however, less research has been devoted to investigating this area in the realm of the government sector.

Keywords: Economic sustainability; Financial reporting; Local government; Australia (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:eme:qrampp:v:8:y:2011:i:2:p:139-160

DOI: 10.1108/11766091111137555

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