2018/05/15 by Md Moazzem Hossain
Business, Management and Accounting · Social Sciences · #Corporate Social Responsibility Reporting #Environmental Sustainability in Business #Public Policy and Administration Research
paper · doi:10.1080/03003930.2018.1471397
crossref issued 2018/05/15 · crossref published 2018/05/15 · crossref published-online 2018/05/15 · openalex publication_date 2018/05/15 · crossref created 2018/05/16 · crossref deposited 2018/06/28 · crossref published-print 2018/07/04 · openalex created_date 2025/10/10 · openalex updated_date 2026/07/28 · crossref indexed 2026/07/28
This qualitative study investigates the Western Australian (WA) local government authorities’ sustainability reporting practices, in the absence of mandatory reporting guidelines, through content analysis of their websites. Calculations from comparing the Global Reporting Initiative (GRI)’s disclosures with those of 140 local council websites were used to develop a sustainability reporting disclosure index. The findings indicate that sustainability reporting remains moderately practised by local government authorities, despite stakeholder demand for proactive disclosures. The discourse analysis shows that Western Australia’s strategic planning for sustainable development is the key force propelling councils towards sustainability reporting practices. The findings also suggest that WA local government authorities are increasing sustainability disclosures to legitimate their social and environmental initiatives. The findings have policy implications for regulators and/or government in Western Australia, with practical implications for local council authorities and/or managers in developing awareness of sustainable operations. The study also contributes to local government authorities’ growing awareness of sustainable service operations.