Reasons for sustainability reporting by New Zealand local governments

Amber Bellringer, Amanda Ball and Russell Craig

Sustainability Accounting, Management and Policy Journal, 2011, vol. 2, issue 1, 126-138

Abstract: Purpose - This study aims to draw on the New Zealand context to provide extensions and comparative insights to prior research that has canvassed the reasons for sustainability reporting by local governments. A base is provided from which more extensive and theoretically grounded research can proceed. Design/methodology/approach - Semi‐structured exploratory interviews were conducted in mid‐2009 in each of five local government councils in New Zealand with the person responsible for preparing the sustainability report. Findings - Local governments in New Zealand were prompted to engage in sustainability reporting for reasons of leadership, accountability, and financial incentive; and by a need to bolster important internal stakeholders. Sustainability reporting by local governments in New Zealand does not appear to be motivated strongly by an idealistic desire to ensure a sustainable world, but more by pragmatism and economic rationalism. Originality/value - New Zealand provides a unique setting in which to explore why local governments prepare sustainability reports. New Zealand has a statutory requirement for local governments to adopt a principles‐based approach to sustainable development. Additionally, public relations crisis management theory is drawn upon to provide some fresh perspective on reasons for sustainability reporting.

Keywords: Bolstering; Crisis; Ingratiation; Local government; Mortification; New Zealand; Sustainability reporting (search for similar items in EconPapers)
Date: 2011
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Persistent link: https://EconPapers.repec.org/RePEc:eme:sampjp:20408021111162155

DOI: 10.1108/20408021111162155

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