Sustainability reporting at large public sector entities in South Africa

B Marx and V van Dyk

South African Journal of Accounting Research, 2011, vol. 25, issue 1, 103-127

Abstract: Public sector entities are central to the delivery of sustainable development, and every aspect of their role shapes how people live their lives. This, together with the fact that they are under constant and growing pressure to operate in an environmentally friendly and sustainable manner, and to show their stakeholders that they provide good value for money, highlights the need for open, honest and reliable sustainable reporting to public sector stakeholders. The objective of the paper is twofold: it aims, firstly, to provide a brief overview of sustainability and sustainability reporting and how it impacts on public sector entities, and, secondly, to provide evidence regarding the sustainability reporting practices at large public sector entities in South Africa. This is done through a literature review of current corporate governance and sustainability developments in the private and public sector, supported by empirical evidence obtained from assessing, through content analysis, the sustainability reporting of the largest public sector entities in South Africa. The study found that sustainability reporting by public sector entities is still in its infancy, and that the reporting by the largest public sector entities in South Africa ranges from excellent to sub-standard.

Date: 2011
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DOI: 10.1080/10291954.2011.11435155

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