Sustainability disclosure patterns of South Australian local councils: A case study
journal contribution
posted on 2021-07-27, 23:23 authored by Kuntal GoswamiKuntal Goswami, Sumit LodhiaThis article investigates the types of sustainability information disclosed by four South Australian local councils in the absence of any mandatory sustainability reporting guidelines. The findings suggest that even though standardized sustainability reporting guidelines are not in use, elements of these guidelines are reported as sustainability issues in annual reports. Our study also reveals that in the absence of any prescribed requirements, multiple overlapping guidelines based on contemporary sustainability philosophies are in use. A need for local centric guidelines is suggested, not just for the context of this study but also for other local governments, nationally and internationally. © 2014 © 2014 CIPFA.
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Volume
34Issue
4Start Page
273End Page
280Number of Pages
8eISSN
1467-9302ISSN
0954-0962Publisher
Informa UK LimitedPublisher DOI
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enPeer Reviewed
- Yes
Open Access
- No
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Public Money and ManagementUsage metrics
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