Sustainability reporting by Australian public sector organisations: Why they report

Farneti, Federica; Guthrie, James

doi:10.1016/j.accfor.2009.04.002

Cited by 250 publications

(271 citation statements)

References 14 publications

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“…the respondents from both countries answered quite spontaneously, "the citizens. " Th is answer runs contrary to the fi ndings of Farneti and Guthrie (2009) and Bellringer et al (2011), who state that the most important stakeholders are the internal stakeholders in the public sector (see also Burritt and Schaltegger 2010). However, when analysing in depth the respondents' answers to this question, it proved that it is so obviously taken for granted that fi rst the internal stakeholders need the environmental information that the respondents did not think about them in the fi rst place.…”

Section: At What Stakeholders Is Such Information Targeted ?contrasting

confidence: 49%

“…Only some exceptions can be found, e.g. Farneti and Guthrie (2009) or Bellringer et al (2011, who studied how sustainability reporting was carried out, including references to any guidelines; how information was collected and reported; and who was involved. Moreover, the fact that Sweden is one of the most successful countries regarding the protection of the natural environment, while Poland is far behind and partly dependent on EU or Norwegian funding makes comparisons between the Swedish and Polish municipalities challenging but possible.…”

Section: Discussionmentioning

confidence: 99%

“…Th ere are internal and external stakeholders, and countries vary in the extent to which the internal or the external stakeholders are the more important ones. Farneti and Guthrie (2009), who have been quoted before, assert that the most important ones among the multitude of local stakeholders are the public sector's internal stakeholders. Th eir research suggests that the public sector has predominantly an inside-out perspective on daily work with sustainable development and the dissemination of such information (see also Burritt and Schaltegger 2010).…”

Section: Recent Research On Local Governments' Practical Work With Sumentioning

confidence: 99%

“…However, stakeholders also vary in the extent to which they are active or passive. For the case of Australia, Farneti and Guthrie (2009) conclude that sustainability information is produced because stakeholders organise themselves in an active way to enhance sustainable development. Th ey want to be seen as serious actors in a similar way as managers of local governments.…”

Section: Recent Research On Local Governments' Practical Work With Sumentioning

confidence: 99%

“…If they do so, they show accountability and retain their legitimacy, but they cannot accomplish this on their own. Th ese public-sector authorities have to cooperate with other organisations and various stakeholders (Farneti and Guthrie 2009;Adolfsson Jörby 2002;Feichtinger and Pregernig 2005). Also, local governments can potentially learn a lot from each other's experiences, and this requires dissemination of their experiences and results.…”

Section: Introductionmentioning

confidence: 99%

See 4 more Smart Citations

Dissemination of Environmental Information and its Effects on Stakeholders’ Decision-Making: A Comparative Study between Swedish and Polish Municipalities

Cregård¹,

Sobis²

2017

NISPAcee Journal of Public Administration and Policy

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According to Action Agenda 21, which was adopted at the Rio Conference in 1992, sustainable development is a major objective for local and global development. Economic growth, good living conditions, and protection of the earth's natural environment are important to all people in the world. Th is article focuses on one aspect of sustainable development, i.e. on environmental sustainability. Research shows that local government can take a leading position in protecting the natural environment and disseminating information on it among stakeholders. However, our knowledge about the dissemination of environmental information practices among stakeholders is limited.Th e purpose of this research is to fi ll a gap in current knowledge, to describe and compare the practical work with dissemination of such information among stakeholders in Swedish and Polish municipalities. Th e questions to be answered are: What environmental information is collected and produced by the local government ? At what stakeholders is such information targeted ? and What eff ects does it have on decision-making by stakeholders in the investigated municipalities ?Th e study is based on state regulations, the homepages of municipal offi ces, and policy documents, offi cial reports, and semi-structured interviews with key managers responsible for the protection of the natural environment in the studied municipalities. Data were collected from late 2015 to early 2017.Th is research indicates that dissemination of environmental information has a positive eff ect on the decision-making of internal stakeholders. In both countries, the municipal authorities follow the EU recommendations, resulting in innovative work and growing environmental awareness among the municipal authorities, the

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Section: At What Stakeholders Is Such Information Targeted ?contrasting

confidence: 49%

Section: Discussionmentioning

confidence: 99%

Section: Recent Research On Local Governments' Practical Work With Sumentioning

confidence: 99%

Section: Recent Research On Local Governments' Practical Work With Sumentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

See 3 more Smart Citations

Dissemination of Environmental Information and its Effects on Stakeholders’ Decision-Making: A Comparative Study between Swedish and Polish Municipalities

Cregård¹,

Sobis²

2017

NISPAcee Journal of Public Administration and Policy

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The effect of ownership on sustainable development and environmental policy in urban waste management: An explicatory empirical analysis of Italian municipal corporations

2020

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This paper investigates the effect of ownership on sustainable development and environmental policy in Italian municipally owned corporations (MOCs) dealing with urban waste management, trying to understand if multiple ownership can generate better performance compared to single ownership and if the presence of private partners could be crucial in this. The research question is answered by analyzing 41 MOCs of the largest Italian cities operating in urban waste management. In this specific sector, public administrations have tried to improve their offer in terms of sustainable development, environmental policy, and efficiency. The paper covers the Italian case study, where urban waste production per capita is higher than the European average figure. The waste cycle management service is operated in Italy at local level through totally publicly owned companies (monoadministration or multiadministration), mixed (public–private) companies, or via a full externalization achieved by means of public tenders. Through a multinomial ordered probit panel, we show that MOCs with multiple owners perform better than those having a single owner and perform much better with the presence of a private partner, confirming those academic findings according to which collaborative arrangements can increase efficiency, do better than public sector bureaucracy, and lower the costs of service provision. The results of this paper can be used by academics, practitioners, and policy makers alike. To the best of our knowledge, this is the only study that applies this perspective to the analysis of the current international waste management scenario with relation to MOCs having multiple ownerships.

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The Impact of Investments in Pollution Reduction on Shareholder Wealth: Evidence from Taiwanese Manufacturing Companies

Chiu

Lin

Wang

2017

Corp Soc Responsibility Env

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This paper investigates the economic benefit of corporate pollution reduction expenditures and the value relevance of the Global Reporting Initiative (GRI) report. It utilizes a unique dataset of pollution reduction expenditures disclosed by Taiwanese manufacturing companies in their GRI reports. Economic profit is measured with Economic Value Added and Tobin's Q. The value relevance is measured with three benchmarks: stock returns, cash flows, and stock prices. The Generalized Method of Moments is adopted to control for potential endogeneity. This paper finds a positive relation between pollution reduction expenditure and corporate economic benefits, which suggests that managerial decisions aimed at pollution reduction are consistent with the interests of shareholders and of stakeholders. In addition, this paper finds that the G3.1 guideline provides relevant information in regard to firm value, while it plays merely a partial role in investors' investment decisions.

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Sustainability reporting by Australian public sector organisations: Why they report

Cited by 250 publications

References 14 publications

Dissemination of Environmental Information and its Effects on Stakeholders’ Decision-Making: A Comparative Study between Swedish and Polish Municipalities

Dissemination of Environmental Information and its Effects on Stakeholders’ Decision-Making: A Comparative Study between Swedish and Polish Municipalities

The effect of ownership on sustainable development and environmental policy in urban waste management: An explicatory empirical analysis of Italian municipal corporations

The Impact of Investments in Pollution Reduction on Shareholder Wealth: Evidence from Taiwanese Manufacturing Companies

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