“…There are many reasons that local governments are not using sustainability reporting, including issues of capacity of local government [7][8][9][10][11], commitment to sustainability [7,[11][12][13][14], coordination of council departments, policy, tiers of government and agencies [7,[15][16][17], community support for sustainability [7,9,11,12,18] and specific issues related to sustainability reporting [19][20][21][22][23] (see Table 1). Local governments are overstretched and under resourced, particularly those in rural areas [7], and they lack the expertise, skills and knowledge to carry out sustainability initiatives including reporting [7,11].…”