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.

Date: 2018
References: Add references at CitEc
Citations: View citations in EconPapers (2)

Downloads: (external link)
http://hdl.handle.net/10.1016/j.accfor.2018.09.006 (text/html)
Access to full text is restricted to subscribers.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:42:y:2018:i:4:p:328-340

Ordering information: This journal article can be ordered from
http://www.tandfonline.com/pricing/journal/racc20

DOI: 10.1016/j.accfor.2018.09.006

Access Statistics for this article

Accounting Forum is currently edited by Carol Tilt

More articles in Accounting Forum from Taylor & Francis Journals
Bibliographic data for series maintained by Chris Longhurst ().