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What Drives Sustainability Reporting Practices in Selected South Australian Local Councils: A Case Study

Goswami, Kuntal

Description

This article aims to understand what drives the selected group of South Australian local councils to undertake sustainability reporting in the absence of a mandatory reporting framework. The case study uses new institutional theory as the theoretical framework. The study focuses on four selected South Australian local councils and uses semi-structured interviews to explore influences on sustainability reporting practice in these councils. The findings highlight a number of institutional...[Show more]

dc.contributor.authorGoswami, Kuntal
dc.date.accessioned2019-04-09T13:28:00Z
dc.identifier.issn2325-1166
dc.identifier.urihttp://hdl.handle.net/1885/159403
dc.description.abstractThis article aims to understand what drives the selected group of South Australian local councils to undertake sustainability reporting in the absence of a mandatory reporting framework. The case study uses new institutional theory as the theoretical framework. The study focuses on four selected South Australian local councils and uses semi-structured interviews to explore influences on sustainability reporting practice in these councils. The findings highlight a number of institutional factors that influence the sustainability reporting practices within these four councils. The South Australia’s Strategic Plan, which acts as a quasi-coercive isomorphic pressure (semi-statutory obligation to abide by certain prescribed rules and regulations), is the most influential factor that motivates most councils to adopt sustainability reporting practices. In addition, evidence of normative isomorphism (information sharing among professionals) and mimetic isomorphism (following practices of other similar organisations) are identified in the study. Overall this research extends the applicability of institutional theory in the field of sustainability reporting and provides new perspectives to the limited literature on sustainability reporting in local councils.
dc.format.mimetypeapplication/pdf
dc.language.isoen_AU
dc.publisherCommon Ground Publishing
dc.sourceThe International Journal of Sustainability Policyand Practice
dc.titleWhat Drives Sustainability Reporting Practices in Selected South Australian Local Councils: A Case Study
dc.typeJournal article
local.description.notesImported from ARIES
local.identifier.citationvolume13
dc.date.issued2018
local.identifier.absfor180199 - Law not elsewhere classified
local.identifier.absfor160599 - Policy and Administration not elsewhere classified
local.identifier.absfor160509 - Public Administration
local.identifier.ariespublicationu1026210xPUB166
local.type.statusPublished Version
local.contributor.affiliationGoswami, Kuntal, College of Asia and the Pacific, ANU
local.description.embargo2039-12-31
local.bibliographicCitation.issue4
local.identifier.doi10.18848/2325-1166/CGP/v13i04/1-14
local.identifier.absseo940204 - Public Services Policy Advice and Analysis
dc.date.updated2020-11-15T07:19:48Z
dc.provenanceJournal: International Journal of Sustainability Policy and Practice (ISSN: 2325-1166, ESSN: 2325-1182) RoMEO: This is a RoMEO yellow journal Paid OA: A paid open access option is available for this journal. Author's Pre-print: green tick author can archive pre-print (ie pre-refereeing) Author's Post-print: cross author cannot archive post-print (ie final draft post-refereeing) Publisher's Version/PDF: cross author cannot archive publisher's version/PDF
CollectionsANU Research Publications

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