Artykuły w czasopismach na temat „Public Sustainability Reporting”
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Siboni, Benedetta, Carlotta del Sordo i Silvia Pazzi. "Sustainability Reporting in State Universities". International Journal of Social Ecology and Sustainable Development 4, nr 2 (kwiecień 2013): 1–15. http://dx.doi.org/10.4018/jsesd.2013040101.
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Recent years have witnessed an increasing interest towards sustainability reporting from scholars all over the world, especially focusing on large corporations. Research has only recently been carried out regarding sustainability reporting in the public sector; however, very few studies have been published with reference to universities. In Italy, despite the fact that sustainability reporting is not mandatory, two guidelines have been issued to promote it within state universities. To date, only few studies have been published on this topic. To bridge this gap, the current work aims to review and assess the state of sustainability reporting in Italian state universities and therefore it contributes to the international debate about the development of sustainability reporting in the public sector. In doing so, this paper represents one of the first attempts at investigating sustainability reports in universities, and more broadly in the public sector.
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Lewis, Thomas. "Debate: Public Sector Sustainability Reporting-Implications for Accountants". Public Money & Management 28, nr 6 (grudzień 2008): 329–31. http://dx.doi.org/10.1111/j.1467-9302.2008.00664.x.
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Guthrie, James, i Federica Farneti. "GRI Sustainability Reporting by Australian Public Sector Organizations". Public Money & Management 28, nr 6 (grudzień 2008): 361–66. http://dx.doi.org/10.1111/j.1467-9302.2008.00670.x.
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Beare, Dan, Ruvena Buslovich i Cory Searcy. "Linkages between Corporate Sustainability Reporting and Public Policy". Corporate Social Responsibility and Environmental Management 21, nr 6 (2.04.2013): 336–50. http://dx.doi.org/10.1002/csr.1323.
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Gherardi, Lodovico, Anna Maria Linsalata, Enrico Deidda Gagliardo i Rebecca Levy Orelli. "Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector". Sustainability 13, nr 3 (21.01.2021): 1097. http://dx.doi.org/10.3390/su13031097.
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The present study aims at identifying accountability and reporting answers to the public sector challenges surrounding public value and sustainability. To that end, we take into account the Cohesion Policy Programmes, the EU major investment strategy to understand needs and possible answers in terms of accountability and reporting of the public sector. Particularly, we will consider how a specific policy, the cohesion policy, takes place in practice in the Emilia-Romagna Region case, one of the most advanced European regions in terms of capacity in managing funds received by the EU Cohesion Policy. The Emilia-Romagna Region experience shows the extent to which it planned forms of accountability and reporting that hybridize two of the most recent sustainability developments, integrated reporting and sustainable development goals, as a means to deliver sustainability and public value.
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Meutia, Inten, Zulnaidi Yaacob i Shelly F. Kartasari. "Sustainability reporting: An overview of the recent development". Accounting and Financial Control 3, nr 1 (17.06.2021): 23–39. http://dx.doi.org/10.21511/afc.03(1).2020.03.
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This study aims to provide an extensive overview of the current state of sustainability reporting through the review studies on sustainability reports (SR) in the accounting literature for the period 2015–2020. A structured literature review (SLR) methodology is used to investigate how the SR literature develops and focuses. The study uses keywords such as “sustainability report” and “sustainability reporting” to identify studies that are relevant to a given topic. A total of 44 published studies were found. This study identifies the main directions of SR research in the 2015–2020 period and discusses several important aspects of research, namely methodology, research methods, and the theory used. To enrich the results, this study defines the scope, country of research, topics and sectors studied. The study provides insight into future SR research used by researchers to develop SR research. Several things are proposed that can be used as a guide for future SR research, such as sustainability in SMEs and the public sector. Ensuring sustainability is one of the research topics that can be a direction for researchers in the future. Theories such as contingency and source credibility can be an alternative to explaining the reality of sustainability reporting.
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Munoz, Elena, Lijuan Zhao i David C. Yang. "Issues in Sustainability Accounting Reporting". Accounting and Finance Research 6, nr 3 (1.08.2017): 64. http://dx.doi.org/10.5430/afr.v6n3p64.
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In the U.S., sustainability accounting reporting is developing and becoming more prevalent in public companies. This paper reviews accounting literature and Dow 30 companies’ websites, presents a comprehensive view of the landscape of sustainability accounting reporting, and identifies seven issues of the reporting frameworks of sustainability accounting, i.e., (1) definitions, (2) measurements and disclosures, (3) motivations, (4) compliance, (5) enforcement, (6) standardization, and (7) the ultimate effect on reliability and comparability.An archival analysis approach is used to summarize and compare Dow 30 sustainability accounting reporting frameworks and information disclosed in 2015 annual reports and websites. The most popular framework is the Global Reporting Initiative (GRI) G4 Sustainability Reporting Guidelines. Some companies developed sustainability accounting reporting frameworks and others did not disclose any information regarding sustainability accounting reporting. Although the GRI framework is the most used, external assurance is present in only a few companies.
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Joseph, Corina, Robyn Pilcher i Ross Taplin. "Malaysian local government internet sustainability reporting". Pacific Accounting Review 26, nr 1/2 (8.04.2014): 75–93. http://dx.doi.org/10.1108/par-07-2013-0071.
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Purpose – This study aims to examine determinants of the extent of sustainability reporting on Malaysian local council web sites using a disclosure index within an institutional theory framework. Design/methodology/approach – Adopting a simplified disclosure index to measure the extent of sustainability reporting, the unit of analysis for this research is Malaysian local council web sites. To reduce any subjectivity, the disclosure index is unweighted and consists of 57 items. Findings – Several findings were apparent including size, Local Agenda (LA) 21 and public sector award all being found to be significant predictors of disclosure. Overall, the findings indicate the presence of institutional isomorphism – particularly coercive pressure – in explaining the extent of sustainability reporting on web sites. Research limitations/implications – The research has multiple implications as it provides insights into web site sustainability reporting in a developing country. It also adds support to institutional isomorphism as a valid theoretical framework within this context. Based on there being no mandatory requirement for local authorities to produce annual reports, one limitation is that this paper assumes that the web sites of local authorities are the primary medium for communicating sustainability information. Practical implications – One of the most significant practical implications relates to LA 21 which has a significant impact on sustainability disclosure on Malaysian local council web sites. With 113 countries in total implementing LA 21 to some degree (ICLEI), Malaysia's recognition as a key (developing country) player in advancing sustainable development should be acknowledged. Originality/value – With an apparent lack of web site sustainability reporting research in developing country public sector organisations, this study is unique in that it appears to be the first research conducted in Malaysia analysing sustainability web site reporting using a disclosure index in a local government setting – all within an institutional theory framework. Not only can the disclosure index be used as a tool for future public sector corporate social responsibility related research, but the “new” disclosure instrument provides insights into the extent of sustainability reporting in local authorities.
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Greiling, Dorothea, i Birgit Grüb. "Sustainability reporting in Austrian and German local public enterprises". Journal of Economic Policy Reform 17, nr 3 (3.07.2014): 209–23. http://dx.doi.org/10.1080/17487870.2014.909315.
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Kaur, Amanpreet, i Sumit K. Lodhia. "Sustainability accounting, accountability and reporting in the public sector". Meditari Accountancy Research 27, nr 4 (5.08.2019): 498–504. http://dx.doi.org/10.1108/medar-08-2019-510.
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Montecalvo, Monica, Federica Farneti i Charl de Villiers. "The potential of integrated reporting to enhance sustainability reporting in the public sector". Public Money & Management 38, nr 5 (czerwiec 2018): 365–74. http://dx.doi.org/10.1080/09540962.2018.1477675.
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A. Adams, Carol, Stephen Muir i Zahirul Hoque. "Measurement of sustainability performance in the public sector". Sustainability Accounting, Management and Policy Journal 5, nr 1 (11.02.2014): 46–67. http://dx.doi.org/10.1108/sampj-04-2012-0018.
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Purpose – This article identifies current performance measurement practice within state, territory and federal government departments in Australia with a particular emphasis on the importance of sustainability performance measures. Whilst voluntary sustainability reporting by private sector organisations aligned, for the most part, with Global Reporting Initiative (GRI) guidelines is growing, there is little sustainability reporting by organisations in the public sector. This raises questions as to the extent to which public sector sustainability performance is managed. This research aims to assess the use of sustainability performance measures for supporting organisational performance improvement. Design/methodology/approach – A mail out survey approach has been adopted within government departments. Findings – The performance measures utilised by organisations to a great extent were in the areas of cost efficiency and quality measures and those utilised to least extent were for learning and growth measures and to satisfy legislative requirements and manage programs. Sustainability, environmental or social responsibility measures are the least used performance measures, and those utilised are mainly measures of employee diversity and non-financial economic aspects that are identified. Practical implications – The public sector is unlikely to adopt comprehensive sustainability performance measures while they remain voluntary and while there is no perceived need to be competitive in these areas. Either mandatory reporting is required or some form of competitive process based on performance measures implemented. Originality/value – The findings make a contribution to the academic literature on sustainability performance measures in public sector organisations and point to policy measures that may lead to improvements in practice.
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Nickell, Erin Burrell, i Robin W. Roberts. "COMMENTARY––The Public Interest Imperative in Corporate Sustainability Reporting Research". Accounting and the Public Interest 14, nr 1 (1.12.2014): 79–86. http://dx.doi.org/10.2308/apin-51125.
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ABSTRACT The United Nations, federal governments and their agencies, non-governmental organizations (NGOs), shareholder activists, private sector standard setters, and academic researchers, as well as many others, are taking actions to improve corporations' accountability regarding the environmental and social impacts of their operations. These actions have helped propel a rapid increase in voluntary corporate sustainability reporting. Although the uptake in sustainability reporting has received a significant amount of support from relevant and respected organizations, academic and policy debates continue over whether voluntary corporate sustainability reports can monitor corporate activities effectively. While some researchers view these reports as signals of superior actions, others argue that they provide corporations with an opportunity to obfuscate their actual social and environmental performance through selective and incomplete disclosure strategies. The purpose of this commentary is to advocate for accounting researchers, regardless of their theoretical framework, research question, or method, to use a more inclusive definition of the public interest when performing corporate sustainability reporting research. We believe that a more inclusive public interest definition is required due to: (1) the broad impact of corporate social and environmental activities on global climate change and planetary sustainability; (2) a tendency for financial market accounting research to focus strictly on economic-based, potential corporate net benefits or costs derived from voluntary corporate sustainability reporting; and (3) the need to acknowledge the collective action problem inherent in developing policies dealing with corporate sustainable development activities and reporting. By using a more inclusive definition of the public interest in corporate sustainability reporting research, the accounting research community can contribute more positively to society's understanding of how well corporations are meeting and reporting on their significant public interest responsibilities related to the climate change consequences of their operations.
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Nasiema Kamala, Peter. "Evolution of decision usefulness of sustainability reports". Environmental Economics 7, nr 2 (3.06.2016): 19–28. http://dx.doi.org/10.21511/ee.07(2).2016.2.
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This paper provides a historical context to sustainability reporting practices of listed companies by tracing their origin and developments to determine whether such developments have resulted in decision useful reports. Using a literature review, this paper highlights the developments in the sustainability reporting practices from the 1960s to date. The findings are interpreted using the lens of legitimacy theory. The findings indicate a dramatic improvement in the decision usefulness of sustainability reports produced by listed companies from the deceptive advertisements by companies in the 1960’s to relevant, reliable, timely, comparable, verifiable and understandable reports in year 2012. The findings further suggest a change in legitimizing strategies from manipulation of the public to an attempt to genuinely educate and inform the public, which confirms the explanatory power of legitimacy theory in explaining voluntary sustainability reporting. This paper makes a number of original contributions to the literature that attempts to explain the motives of sustainabi-lity reporting. First, it is one of the few studies that have employed legitimacy theory to explain the evolution of sustainability reports. Second, it is unique in that it uses legitimacy theory to explain the evolution of decision usefulness of sustainability reports
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Domingues, Ana Rita, Rodrigo Lozano, Kim Ceulemans i Tomás B. Ramos. "Sustainability reporting in public sector organisations: Exploring the relation between the reporting process and organisational change management for sustainability". Journal of Environmental Management 192 (maj 2017): 292–301. http://dx.doi.org/10.1016/j.jenvman.2017.01.074.
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Knebel, Sebastian, i Peter Seele. "Framing sustainability in public procurement by typologizing sustainability indicators – the case of Switzerland". Journal of Public Procurement 21, nr 2 (3.06.2021): 119–37. http://dx.doi.org/10.1108/jopp-09-2020-0066.
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Purpose Sustainable public procurement (SPP) lacks common means for its operationalization within legislative latitudes. Through the translation of sustainability indicators (SIs) from CSR and corporate sustainability reporting into the needs of SPP, this paper aims to support the framing process of sustainability in public procurement. This paper does so along with the case of Switzerland. Design/methodology/approach This paper performs a typological analysis of well-established SIs from CSR reporting to propose a criteria framework for SPP. Second, this paper tests the framework’s usability and feasibility with an expert online survey conducted in the Swiss SPP landscape. Findings This paper proposes 10 generic criteria to frame the operationalization of SPP. Furthermore, public procurement experts from Switzerland evaluate the SPP framework as useful and feasible. Research limitations/implications A limitation of the study can be seen in its deductive approach. Thus, it rather complements recent inductive approaches of SPP type and frame developments than replacing them. Future studies can further refine the understanding and operationalization of sustainability in public procurement. Practical implications The generic SPP criteria framework provides a common ground for the operationalization of SPP building on existing sustainability performance measurement knowledge and a frame to operationalize sustainability measurements for public tender processes. Social implications Implementing sustainability in public procurement potentially changes market behaviors globally toward social equality and minimization of climate change impacts. This research aims to support the SPP implementation process. Originality/value To the best knowledge, this is the first attempt to directly translate established SIs from sustainability reporting into public procurement to frame SPP and to use existing sustainability measurement knowledge for its operationalization and harmonization.
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Son-Turan, Semen, i Wim Lambrechts. "Sustainability disclosure in higher education". International Journal of Sustainability in Higher Education 20, nr 7 (4.11.2019): 1143–70. http://dx.doi.org/10.1108/ijshe-02-2019-0070.
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Purpose The purpose of this paper is to explain the extent and content of the sustainability disclosure of public and foundation (private but not-for-profit) universities in Turkey. Design/methodology/approach Subsequent to a systematic literature review of six academic databases and the National Thesis Center, a content analysis using a combination of Global Reporting Initiative and campus assessment tools from previous studies is conducted on stand-alone sustainability reports and websites of a purposive sample of eight universities in Turkey. Findings Infrequent and unsystematic sustainability practice done through websites seems to be more prevalent than formal reporting through international initiatives. Research and practice diverge by focusing on different sustainability indicators. Sustainability needs to be integrated into teaching and curriculum through university policies and regulations. Foundation universities show greater effort in sustainability reporting than public universities. Research limitations/implications The research is limited by the availability of mostly self-reported, dispersed and unaudited data by foundation universities in addition to framework-imposed specificities. Furthermore, there is only one public university with a formal sustainability report in the sample. Practical implications The findings offer suggestions for developing extra sustainability indicators and may assist local policy-makers and researchers in their efforts to improve sustainability reporting by local universities. Originality/value This comprehensive research effort is one of the few studies from a non-Western country perspective and the only study on Turkey in relation to universities and sustainability reporting.
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Zorio-Grima, Ana, Laura Sierra-García i Maria A. Garcia-Benau. "Sustainability reporting experience by universities: a causal configuration approach". International Journal of Sustainability in Higher Education 19, nr 2 (5.02.2018): 337–52. http://dx.doi.org/10.1108/ijshe-07-2016-0142.
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Purpose The purpose of this research is to identify the combinations of factors leading to experience in sustainability reporting by Spanish public universities. Design/methodology/approach Using a sample of 49 public universities in Spain, this paper identifies the combinations of factors on innovation profile, political and internal factors that explain the different degree of corporate social reporting experience with fuzzy-set qualitative comparative analysis. Findings The study’s findings are a contribution to existing literature as the results obtained point out three different configurations leading to this expertise, with a combination of different conditions based on innovation profile, political and internal factors. Also, the results reveal new characteristics of sustainable development strategies by universities, such as devoting a specific sustainability reporting section in the university website, creating a sustainability body in the university structure or submitting the sustainability report to external assurance. Research limitations/implications This study refers only to Spanish public universities. In the future, new studies can enlarge the sample and analyse country effects and impact of public versus private status of universities on sustainability reporting strategies. Practical implications The study’s findings are important for university community, regulators and other stakeholders to start considering the need to somehow promote further sustainability reporting and assurance practices by universities, especially in a context of budget restrictions. Originality/value This paper opens up a new line of research on sustainability experience using an innovative methodology (fuzzy-set qualitative comparative analysis) useful with small sample sizes, and provides a complete picture of sustainability reporting by Spanish public universities.
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Greiling, Dorothea, Albert Anton Traxler i Sandra Stötzer. "Sustainability reporting in the Austrian, German and Swiss public sector". International Journal of Public Sector Management 28, nr 4/5 (11.05.2015): 404–28. http://dx.doi.org/10.1108/ijpsm-04-2015-0064.
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Mangion, Donna. "GRI Sustainability Reporting Guidelines for Public and Third Sector Organizations". Social and Environmental Accountability Journal 31, nr 2 (wrzesień 2011): 176–77. http://dx.doi.org/10.1080/0969160x.2011.593843.
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Marx, B., i V. van Dyk. "Sustainability reporting at large public sector entities in South Africa". South African Journal of Accounting Research 25, nr 1 (styczeń 2011): 103–27. http://dx.doi.org/10.1080/10291954.2011.11435155.
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Farneti, Federica, i James Guthrie. "Sustainability reporting by Australian public sector organisations: Why they report". Accounting Forum 33, nr 2 (czerwiec 2009): 89–98. http://dx.doi.org/10.1016/j.accfor.2009.04.002.
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Dumay, John, James Guthrie i Federica Farneti. "Gri Sustainability Reporting Guidelines For Public And Third Sector Organizations". Public Management Review 12, nr 4 (lipiec 2010): 531–48. http://dx.doi.org/10.1080/14719037.2010.496266.
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Kaur, Amanpreet, i Sumit Lodhia. "Stakeholder engagement in sustainability accounting and reporting". Accounting, Auditing & Accountability Journal 31, nr 1 (15.01.2018): 338–68. http://dx.doi.org/10.1108/aaaj-12-2014-1901.
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Purpose The purpose of this paper is to examine how stakeholders are engaged in the sustainability accounting and reporting processes of Australian local councils. Design/methodology/approach Managerial stakeholder theory through the use of the notion of stakeholder salience provides a theoretical basis for exploring stakeholder engagement in the sustainability accounting and reporting process. Case study research was used to explore the stakeholder engagement practices of three Australian local councils. Data collection methods included interviews and document analysis. Findings The findings of this research identified the importance of stakeholder engagement in the entire sustainability accounting and reporting process, the development of strategic plans and sustainability indicators, the measurement of sustainability performance and the preparation of sustainability reports. Research limitations/implications This study, by integrating the sustainability accounting and reporting literature with the stakeholder salience concepts of power, legitimacy, urgency and proximity, illustrates the critical role of stakeholder engagement in the sustainability accounting and reporting process of three local councils. Practical implications This study has implications for public sector organisations (PSOs) and their stakeholders in relation to stakeholder engagement in sustainability accounting and reporting. The findings of this study will also be useful to corporations in understanding the importance of stakeholder engagement in sustainability accounting and reporting. Social implications The public sector is expected to be a leader in sustainability and this paper provides evidence of three councils who through their stakeholder engagement provide exemplars of useful practices that could be adopted by other entities. Originality/value Prior research in PSOs has primarily focused on the sustainability accounting and reporting process but has given limited consideration to the involvement of stakeholders. The focus on stakeholder engagement through the use of managerial stakeholder theory extends the role of stakeholders from merely being an audience for sustainability reports to an influential contributor in the sustainability accounting and reporting process.
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Traxler, Albert Anton, i Dorothea Greiling. "Sustainable public value reporting of electric utilities". Baltic Journal of Management 14, nr 1 (7.01.2019): 103–21. http://dx.doi.org/10.1108/bjm-10-2017-0337.
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PurposeThe purpose of this paper is to investigate the status quo of Global Reporting Initiative (GRI)-based sustainable public value (SPV) reporting by electric utilities. Furthermore, the study attempts to find out whether a stock exchange listing and/or a public ownership are positively associated with electric utilities’ reporting regarding their contributions to a sustainable development (SD) or not.Design/methodology/approachAn empirical analysis of sustainability reports published by electric utilities from 28 different countries all over the world is carried out. The investigation is based on a documentary analysis of 83 GRI G4 reports.FindingsThe findings show that electric utilities’ coverage of GRI indicators of the electric utilities sector disclosures varies between, as well as within, the different categories of the GRI guidelines and that the coverage of sector-specific indicators is often lacking behind the general coverage rates. Furthermore, the study reveals that a stock exchange listing is positively associated with electric utilities’ GRI-based SPV reporting. In contrast, public ownership does not show a significant association.Originality/valueElectric utilities have a significant influence on SD. They operate in a regulated environment that is targeted at utilizing electric utilities for economic and environmental public policy objectives. Against that background, the study discusses which issues of SPV creation are reported by electric utilities that use the GRI guidelines and therefore brings together the public value (PV) and the sustainability community.
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Tommasetti, Aurelio, Riccardo Mussari, Gennaro Maione i Daniela Sorrentino. "Sustainability Accounting and Reporting in the Public Sector: Towards Public Value Co-Creation?" Sustainability 12, nr 5 (3.03.2020): 1909. http://dx.doi.org/10.3390/su12051909.
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The economic, social, and environmental contingencies of the last two decades have called into question the need for public sector organizations to align accounting practices with sustainable concerns. Sustainability refers to the ability of organizations to co-create economic value in the long run, involving all stakeholders, safeguarding the environment, and generating well-being for the community. While this topic attracts increasing interests from several perspectives, there is a lack of a comprehensive assessment of how academia is debating it. Therefore, this paper reviews the field of sustainability, accounting, and reporting (SAR) in the public sector in order to develop insights into how the literature is developing the theme of public value (PV) co-creation, offer a critique of the state-of-the-art to date, and outline future research opportunities. The study is based on a structured literature review (SLR) methodology that enables studying the corpus of scholarly literature, developing insights, critical reflections, and future research paths. The results highlight that, although the involvement of stakeholders appears as crucial for developing SAR practices in the public sector, scholars have not yet adopted a PV co-creation perspective to this phenomenon, since, at best, previous studies only focused on the stakeholders’ involvement, without considering other aspects such as synergistic integration of resources and alignment of purposes. Therefore, academics should rethink their research setting and implications to provide a significant contribution by conducting studies capable of leading future development of SA in the public sector.
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Andrews, Owen. "Getting Started on Sustainability Reporting". Environmental Quality Management 11, nr 3 (2002): 3–11. http://dx.doi.org/10.1002/tqem.10024.
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Badia, Francesco, Enrico Bracci i Mouhcine Tallaki. "Quality and Diffusion of Social and Sustainability Reporting in Italian Public Utility Companies". Sustainability 12, nr 11 (2.06.2020): 4525. http://dx.doi.org/10.3390/su12114525.
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In recent decades, non-financial reporting has been widely debated in the literature relating to both public and private sectors. Non-financial reporting is used to increase accountability and transparency, and to adapt to external pressures and stakeholder expectations. The focus on external factors, i.e., transparency and stakeholders, has largely precluded research into the quality of non-financial reporting. Nevertheless, the quality and reliability of sustainability reports have been widely questioned in the literature. Non-financial reporting may provide purely symbolic actions to manage expectations. This paper analyzes the level of diffusion and quality of non-financial reporting tools in the public utility sector. We use the principles of the GRI (Global Reporting Initiative) framework to measure quality, i.e., clarity and accuracy, timeliness and stakeholder engagement, comparability, and reliability. We use a qualitative exploratory approach with a mix of primary and secondary sources. The results show that despite the increasing use of non-financial reporting in organizational life, it is not diffused within public utilities. We address the issue of quality, and find that, overall, the accuracy/clarity and comparability of non-financial reporting is satisfactory; timeliness and stakeholder engagement appear to be acceptable, while reliability does not appear to be acceptable.
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Mauro, Sara Giovanna, Lino Cinquini, Elena Simonini i Andrea Tenucci. "Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports". Sustainability 12, nr 8 (15.04.2020): 3172. http://dx.doi.org/10.3390/su12083172.
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Over recent years, the meaning of accountability has evolved and has reshaped what public sector institutions are expected to account for and how. Consequently, a large number of initiatives have emerged promoting non-financial reporting. In this context, public universities have started to experiment with sustainability reporting initiatives, but these efforts are still limited and challenged by the parallel development of multiple forms of reporting, which include integrated reporting (IR). IR has been interpreted as a further step in the reporting journey, suitable for representing the creation of public value and addressing accountability pressures. The current research aims at understanding if and how IR constitutes a feasible next step for improving the reporting practices of public universities. For this purpose, the research carries out a content analysis of social or sustainability reports written by a number of Italian public universities to find out which of the key elements of IR have already been included in such reports. Results show that some of those elements are already included, but often in a fragmented and non-homogeneous way. The findings pave the way for further considerations on how the potential adoption of IR may strengthen the value of social and sustainability reporting by integrating the information reported in different documents, fostering toward a bureaucracy that is more sustainable and providing more opportunities of innovation in reports on public sector organizations’ accountability.
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Stefanescu, Cristina Alexandrina. "Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development". Sustainability 13, nr 8 (7.04.2021): 4128. http://dx.doi.org/10.3390/su13084128.
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In the wake of increased awareness, as there has been an increasing need for sustainability reporting, research studies have evolved over time. Addressing the challenges and pathways of research in the particular realm of public entities was appropriate to enrich the scientific literature. Since prior studies either conducted a structured literature review on non-financial reporting formats or were focused exclusively on social and environmental accounting, and no bibliometric review has yet been conducted on sustainability reporting in the public sector, this study aims to fill this gap. The objective of the paper is to identify the trends and patterns in knowledge development in the area of sustainability reporting in the public sector to investigate its structure and derive inferences and insights. Bibliometric results reveal that research in this field is still at an early stage, showing an unsteady, slightly upward trend. The literature responded well to the need to enhance the understanding of the public institutions’ role in advancing non-financial reporting and evolved along with the continuous development of the related voluntary frameworks (e.g., GRI, <IR>). In this assent, further studies approaching the first mandatory regulation of non-financial information disclosure (Directive 95/2014/EU) are encouraged.
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An, Yi, Howard Davey i Harun Harun. "Sustainability Reporting at a New Zealand Public University: A Longitudinal Analysis". Sustainability 9, nr 9 (28.08.2017): 1529. http://dx.doi.org/10.3390/su9091529.
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Daizy, Daizy, i Niladri Das. "Sustainability Reporting Practices In Indian Mining Companies". Current World Environment 10, nr 2 (24.08.2015): 641–55. http://dx.doi.org/10.12944/cwe.10.2.30.
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Nowadays sustainability reporting can be used for communication purpose in marketing and to show transparency of the company (Kolk, 2000). These types of reports published by organization to disclosed more information on non-financial performance. These report highlighted the company’s commitment towards stakeholders. Various industries throughout the world started disclosing non-financial performance (sustainability reporting) by using various different types of frameworks like Dow Jones index or global Reporting Initiative. In the 21st century sustainability reporting becomes important but in India it’s still in nascent stage. Out of all industries mining should be disclose information on the non-financial performance because of put direct negative impact on society and environment. Moreover mining is considered as one of the most polluting industries in the world. The objective of this paper is to examine and compare the level of sustainability reporting of sample private mining companies and sample public mining companies as GRI framework. It involves an explorative research design to understand the trend and variation in the quality and extent of sustainability disclosure information by top 100 Indian mining companies.
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Ani, Dewi Ari, Diannita Kusumaningrum i Arda Raditya Tantra. "Sustainability Reporting: The Moderating Role of Audit Committee on Financial Performance". Akuntabilitas 13, nr 2 (9.11.2020): 137–50. http://dx.doi.org/10.15408/akt.v13i2.17467.
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Sustainability reporting is a tool for companies to communicate the efforts and results they make in managing themselves based on their environment, social and economy. This study examines financial factors affecting the level of sustainability reporting disclosure moderated by audit committee activity. The samples used were go-public companies listed in SRI-KEHATI index in 2019, and the ones participated in the Sustainability Award organized by NCSR in 2019 and published the 2018 sustainability reporting. The results confirm that firm size does not affect the level of sustainability reporting disclosure, while both liquidity and profitability variable affect. The frequency of audit committee meetings fails to moderate the relationship between firm size and the level of sustainability reporting disclosure, but is able to moderate both of the relationships between liquidity and profitability with the level of sustainability reporting disclosure. This result is expected to provide benefits for academics in developing researches on sustainability reporting
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Ribeiro, Verónica Paula Lima, i Sónia Maria da Silva Monteiro. "Public and Private Sector Environmental Reporting". Review of Business and Legal Sciences, nr 26 (25.07.2017): 231. http://dx.doi.org/10.26537/rebules.v0i26.1012.
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The organisation's interest in producing an image of commitment towards the environment has motivated the development of new informational needs by the different stakeholders. Their satisfaction requires that the organization's traditional information systems change. This happens in both public and private organizations, in order to generate environmental information, not only for management purposes, but also for external disclosure. In this sense, the contents and display of the information produced by these systems must also adapt, receiving new information besides the traditional one [for example, the annual reports], including the ad hoc information, environmental report and/or sustainability report. The literature highlights that there is no consensual opinion among researchers about mandatory or voluntary reporting. In the private sector, the accounting regulations of environmental issues, specifically in what concerns the environmental information disclosure in the annual reports, presents a certain degree of development, with several initiatives, both national and international, concerning the approval of an environmental accounting standard. Nevertheless, in the public sector, the delay of specific accounting standards concerning environmental information has led public entities not to submit suitable information about their environmental management. The aim of this paper is to present the state of the art, both in public and private sector contexts, according to national and international legislation, in the annual reports or separately. A further objective, in addition, is to present a short reflection on the subject of mandatory and voluntary environmental disclosure.
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Setiawan, Amelia. "Integrated Reporting: Are Indonesian Companies Ready to Do It?" Asian Journal of Accounting Research 1, nr 2 (31.08.2016): 62–70. http://dx.doi.org/10.1108/ajar-2016-01-02-b004.
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Many companies in Indonesia already have completed sustainability reporting (SR) in their corporate reporting eventhough the regulation has not required public companies to disclose Integrated Reporting (IR) in their report. Are companies with excellent sustainability reporting ready to release integrated reporting? This question is the main concern of this paper. The published guidelines by IIRC are divided into two categories: guidelines which can be assessed objectively and those that cannot be measured objectively. Content analysis is used for data collection and analysis for annual reports of the companies used as sample in this research. The result of this research showed that companies that won Indonesia Sustainability Reporting Award are ready to disclose Integrated Reporting with few modification which adds the value of their report. The implication of the study for public companies is a encouragement to publish integrated reporting and for researchers is being preliminary research for developing research about integrated report in Indonesia.
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Gelmini, Lorenzo. "Islamic banks: Sustainability, integrated reporting and religion". Corporate Governance and Sustainability Review 1, nr 2 (2017): 35–42. http://dx.doi.org/10.22495/cgsrv1i2p5.
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Over the last few decades a growing awareness of the role of firms in society has emerged and, consequently, a call for a different approach towards accounting and accountability. Among various proposals, Integrated Reporting (IR) represent the more recent and ambitious one, even if some critical matters have to be dealt with by companies involved in its implementation. In effect, some Authors have already highlighted that it is necessary to introduce a cultural change in order to develop a new approach with reference to the measurement and communication (Songini et al., 2015). In this sense, in recent years critical and interdisciplinary research has significantly challenged the predominantly technical and a-political view of business and accounting. This has led to growing consensus that the most valuable insights are gained from studying practices in the organizational and broader social settings in which they operate, i.e. their cultural context. On the basis of the above, Islam does represent a strongly important field of study for the cultural context into which IR could develop. In effect, in Islamic thought, it is believed that Adam, the progenitor of the human race and Islamic prophet-was appointed Trusteeship (khalifa) or guardian of the planet Earth; in addition, a concept unique to man is amana or trust (Rizk, 2014). Allah offers amana to the heavens, to the earth, to the mountains - to the rest of creation - who all refused; only mankind was foolish enough to accept it. A trust entails one who entrusts and a trustee. Qur’an is embodied with the principles of moderation, balance and conservation, which are the core of sustainable development and provide a framework for discernment, without which there would arguably be no limits to waste, extravagance or greed both individual as well as corporate. Further exploration does suggest that the accountant, and hence accounting, is actually given a very key role. The person that is described as accountant or Muhtasib in Islam is the one responsible for making sure that business is not harming the community. Tawheed (unity) stimulates the desiderata of an explicit public commitment to reasonable and comprehensible accounting – full and relevant disclosure – in the public interest, as such an explicit commitment becomes a charge in relation to which those formally regulating accounting can be held accountable. At the same time, Islam encourages humankind to experience lazkiyah (self-correction) through active participation in life, since only behaving ethically in the materialistic life (duniya) Muslims prove their worth to Allah (Hassan, 2016). The paper is mostly theoretical, yet it offers fruitful practical insights since only a truthful assessment of the cultural pattern, as such as Islam, can lead to a conscious approach towards sustainability. This paper offers insights for future research on the broad field of social and environmental issues, as well as Integrated Reporting, since it suggests to take always in account – when addressing issues and potentialities of non financial reporting – the cultural pattern.
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Lesic, Vedran, Richard Hodgett, Alan Pearman i Amy Peace. "How to Improve Impact Reporting for Sustainability". Sustainability 11, nr 6 (21.03.2019): 1718. http://dx.doi.org/10.3390/su11061718.
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Measuring real-world impact is vital for demonstrating the success of a project and one of the most direct ways to justify taxpayers’ contributions towards public funding. Impact reporting should identify and examine the potential positive and negative consequences of the continuing operations of a proposed project and suggest strategies to expand, further develop, mitigate, avoid or offset them. Designing a tool or methodology that will capture the impact of collaborative research and innovation projects related to sustainability requires input from technical experts but also from experts in the domains of survey design and communication. Without survey design insights and testing it can be very difficult to achieve unambiguous and accurate reporting of impacts. This paper proposes six key recommendations that should be considered for those monitoring projects when identifying metrics and designing a sustainability impact report. These recommendations stem from a series of in-depth interviews about sustainability and innovation impact reporting with research project co-ordinators in the process industries (e.g., cement, ceramics, chemicals, engineering, minerals and ores, non-ferrous metals, steel and water sectors). Our results show that factors such as ambiguous terminology, two-in-one questions, the stage of the project, over-hypothetical estimates, inadequate formats and alternatives and lack of guidelines can negatively influence the data collected in usual project monitoring activities and jeopardise the overall validity of the reporting. This work acts as a guideline for those monitoring to improve how they ask for impact data from projects, whether they are introducing new impact metrics or evaluating existing ones.
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Ngu, Sie Bing, i Azlan Amran. "The impact of sustainable board capital on sustainability reporting". Strategic Direction 35, nr 12 (9.12.2019): 8–11. http://dx.doi.org/10.1108/sd-05-2019-0098.
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Purpose This aim of this paper is to prove that the diversity of board capital is a significant driver of corporate governance. Board capital has increasingly been identified as a key part of governance mechanism that assists businesses to improve their sustainability reporting practices and sustainability performance. In addition, board capital has been recognized as being key to the development of good corporate governance in the private and public sectors. Design/methodology/approach The paper discusses whether the diversity of board capital is a significant driver of corporate governance. Findings This paper suggests that the best mixture of board capital for an individual company should be varied between industries and business models. Effective corporate governance assists in the attainment of high-level sustainability and financial performance, which, in turn, bolsters corporate reputation. Practical implications This paper presents new strategic insights into diversity of board capital that is pivotal to global leading companies in preparing their sustainability reports. Originality/value This paper justifies the need of diversity in board capital because it is one of the means to build strong corporate governance based on the stakeholders’ expectations and interests, and to create greater public trust and the prospects of the respective business.
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Azkia, Salina, i Sri Mulyani. "ANALISIS BEDA KUALITAS SUSTAINABILITY REPORTING TERHADAP NILAI PERUSAHAAN". Jurnal SIKAP (Sistem Informasi, Keuangan, Auditing Dan Perpajakan) 3, nr 1 (13.11.2018): 1. http://dx.doi.org/10.32897/jsikap.v3i1.96.
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Konsep triple bottom line menuntut perusahaan memastikan tujuan dan proses bisnisnya memperhatikan aspek keuntungan, sosial, lingkungan dan tata kelolanya. Proses tersebut dikenal dengan Sustainability Reporting. Tujuan penelitian ini untuk mengetahui apakah terdapat perbedaan nilai perusahaan antara perusahaan dengan kualitas sustainability reporting yang baik dan kurang baik, yang diprosikan dengan pemenang dan bukan pemenang SRI Kehati Award. Metode yang digunakan dalam penelitian ini adalah event study dengan Mann Whitney untuk pengujian hipotesisnya. Sampel pada penelitian ini adalah perusahaan go public yang berpartisipasi dalam ajang penghargaan SRI Kehati 2014-2017 yang diselenggarakan oleh Yayasan Kehati dan Majalah SWA serta bekerja sama dengan Bursa Efek Indonesia. Hasil dari penelitian ini menunjukkan bahwa tidak terdapat perbedaan nilai perusahaan (proksi Tobin’s Q) yang signifikan pada perusahaan yang memenangkan dan tidak memenangkan penghargaan. Juga dari aspek penjualan, tidak terdapat perbedaan. Jawaban dari para manajer investasi juga menunjukkan sustainability reporting tidak menjadi pertimbangan yang dominan dalam keputusan investasi.
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Gazzola, Patrizia, Roberta Pezzetti, Stefano Amelio i Daniele Grechi. "Non-Financial Information Disclosure in Italian Public Interest Companies: A Sustainability Reporting Perspective". Sustainability 12, nr 15 (28.07.2020): 6063. http://dx.doi.org/10.3390/su12156063.
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The paper aims at investigating the impact of UN Sustainable Development Goals (SDGs) 2030 on Italian “public interest entities” both in term of approaches to non-financial disclosure and on business strategies. The analysis focuses on the investigation of the relationships between the 17 SDGs and the set of non-financial information defined in bont the EU Directive 2014/95/EU and the related Italian L.D. n. 254 of 30 December 2016. SDGs has been significantly analysed in the literature, considering the effects on sustainability policies adopted by the States, but little attention has been paid to the policies adopted by companies. The awareness of companies towards the business implication connected to the achievemt of these goals translate into a new conscientious path, in compliance with sustainability standards. In this framework, the paper investigates the entire population of Italian companies subject to the publishing of non-financial information disclosure, with the exclusion of banks and insurance companies. For each company under investigation, two kinds of analysis are presented: (1) firstly, the company’s level of sustainability derived from the company website; (2) the approach in pursuing the 17 SDGs. The overall results are quite comforting in term of companies’ sustainability aptitude. Over the years, Italian public interest entities have implemented active policies linked to the achievement of some specific goals, in compliance with the Italian legislation, although divergences still emerge among the Italian areas, as a result of cultural differences that still exist and affect companies’ approaches to sustainability issues. In this regard, the results of the analysis are interesting for government authorities to regulat the pursuit of sustainability goals.
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Sukhonos, Victor, i Inna Makarenko. "Sustainability reporting in the light of corporate social responsibility development: economic and legal issues". Problems and Perspectives in Management 15, nr 1 (10.05.2017): 166–74. http://dx.doi.org/10.21511/ppm.15(1-1).2017.03.
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Independent audit assurance of sustainability reporting is the basis for increasing the credibility of the stakeholders, its transparency and reliability; it is a means of implementing legal liability of the company and the evidence of achievement of its legitimacy to the public. The bases for providing such assurance are the standards of implementation of audit tasks in the sphere of sustainable development. Comparative analysis of international practice as for assurance regarding the SR with local realities, based on the reporting database of Ukrainian GRI companies for the 2005-2014 years, witnessed the initial phase of such practices among Ukrainian companies, and the need to strengthen regulatory efforts to determine the legal status of SR auditing standards in Ukraine, ensuring a legal environment and the development of corporate social responsibility initiatives.
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Papaspyropoulos, Konstantinos G., i Dimitrios Karamanolis. "Drivers and Barriers of Sustainability Reporting in the Greek Public Forest Service". Open Journal of Accounting 05, nr 03 (2016): 35–44. http://dx.doi.org/10.4236/ojacct.2016.53005.
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Uyar, Ali, Cemil Kuzey i Merve Kilic. "Testing the Spillover Effects of Sustainability Reporting: Evidence from the Public Sector". International Journal of Public Administration 44, nr 3 (13.10.2019): 231–40. http://dx.doi.org/10.1080/01900692.2019.1677711.
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Jones, Kevin R., i Lauren Mucha. "Sustainability Assessment and Reporting for Nonprofit Organizations: Accountability “for the Public Good”". VOLUNTAS: International Journal of Voluntary and Nonprofit Organizations 25, nr 6 (9.08.2013): 1465–82. http://dx.doi.org/10.1007/s11266-013-9399-9.
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Bhatia, Aparna, i Siya Tuli. "Corporate attributes affecting sustainability reporting: an Indian perspective". International Journal of Law and Management 59, nr 3 (8.05.2017): 322–40. http://dx.doi.org/10.1108/ijlma-11-2015-0057.
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Purpose This paper aims to examine the relationship between sustainability reporting by companies and selected corporate specific attributes. It also highlights that the scope of sustainability reporting differs from company to company and industry to industry. Design/methodology/approach Methodology is based on content analysis of 158 Indian companies selected from BSE 200. It uses multiple regression analysis to identify significant corporate attributes. Findings The analysis in this study reveals that companies with large size, older age, having multinational operations and belonging to Software, IT and ITES and Oil and Gas industry have significant sustainability disclosure. However, company’s profits, leverage, growth and advertising intensity are negatively related with the extent of sustainability disclosure. Other variables are found to be insignificant. Research limitations/implications As content analysis technique has been used for gathering sustainability information, subjective judgment involved in identifying and classifying the nature of reported sustainability information cannot be ruled out. Practical/implications This study adds to the growing literature on international sustainability disclosure practices and their determinants. Hence, it has its implications for a number of interested groups as investors, accounting bodies, regulatory authorities, companies, government, stock exchanges, general public, academicians and researchers. Originality/value As an emerging trend, there are few empirical studies exploring the determinants of sustainability reporting. To the best of the authors’ knowledge, this paper covers the impact of large number of corporate attributes in wholesome.
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Slacik, Johannes, i Dorothea Greiling. "Coverage of G4-indicators in GRI-sustainability reports by electric utilities". Journal of Public Budgeting, Accounting & Financial Management 32, nr 3 (2.06.2020): 359–78. http://dx.doi.org/10.1108/jpbafm-06-2019-0100.
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PurposeElectric utility companies (EUC) are expected to play a key role toward implementing ambitious climate change aims being under critical scrutiny by regulators and stakeholders. However, EUC provide an under-researched field regarding sustainability reporting with the focus on economic, social and ecological concerns. This paper aims to gain insights of the sustainability reporting practice of EUC and the coverage of indicators based on the Global Reporting Initiative (GRI)-Guidelines.Design/methodology/approachA twofold documentary analysis of 186 GRI-G4 sustainability reports by EUC globally is conducted to investigate the coverage rates of G4-indicators. Neo-institutionalism and strategic stakeholder theory serve as theoretical lenses. A regression analysis is used to examine ownership, stock-exchange listing, area of activity and region as potential drivers of sustainability reporting.FindingsResults show that the coverage of indicators based on triple-bottom-line dimensions is moderate in EUC leaving room for improvement. The coverage of sector-specific indicators lacks behind the coverage of standard disclosure indicators. Results show that private and listed EUC show better coverage rates than public and not-listed EUC.Research limitations/implicationsNeo-institutionalism shows limited homogenization in the sector. Strategic stakeholder theory demonstrates insufficient stakeholder compliance of public and not-listed EUC.Originality/valueThis study contributes to sustainability reporting research by focusing on the under-researched electricity sector. It provides practical reporting insights for EUC, the GRI and regulators.
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An, Yi, Howard Davey, Harun Harun, Zebin Jin, Xin Qiao i Qun Yu. "Online sustainability reporting at universities: the case of Hong Kong". Sustainability Accounting, Management and Policy Journal 11, nr 5 (19.06.2019): 887–901. http://dx.doi.org/10.1108/sampj-06-2018-0161.
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Purpose The purpose of this study is to examine the current state of online sustainability reporting in the Hong Kong higher education sector from a variety of perspectives. Design/methodology/approach The multiple case study was the research method for this research. Content analysis of the university website, as well as interview with university management, personnel in the sustainability office, academics and students, were adopted for data collection. An assessment framework for sustainability reporting was developed as an instrument for content analysis, based on G4 guidelines and prior literature. Findings The authors observe that most Hong Kong public universities have a specific webpage for sustainability reporting on the website, which consists of an amount of sustainability-related information in terms of general aspects, specific aspects and stakeholder participation. Moreover, they notice that Hong Kong public universities attach importance to sustainability and its reporting, and they would like to communicate their sustainability activities to various stakeholders and the community where they operate. Practical implications This paper indicates some practical implications for academics, university management, policymakers and sustainability education amongst universities in Hong Kong and beyond. Social implications This paper argues that universities, as a central place to foster talents and future leaders, should operate in a sustainable manner at the first place and then report their sustainability-related activities taking full advantage of the current information and communication technologies, so as to discharge accountability to various stakeholders and meet the expectations of the community where they operate. Originality/value This paper uses a multiple case study approach to explore the status of online sustainability reporting at Hong Kong universities, which contributes to limited research in the area, particularly for online sustainability reporting in the higher education institutions, and makes some contributions to the extant literature.
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Cardillo, Eleonora, i Maria Cristina Longo. "Managerial Reporting Tools for Social Sustainability: Insights from a Local Government Experience". Sustainability 12, nr 9 (2.05.2020): 3675. http://dx.doi.org/10.3390/su12093675.
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The paper is a country-specific study that explores the potential points of connection between the sustainable territorial development goals and managerial tools in the context of local authorities. In particular, the purpose of this research is to propose a set of features and criteria to evaluate the contribution of accounting documents to the pursuit, development and strengthening of social sustainability. As part of traditional accounting systems, social reporting is essential to support policy makers’ decisions in promoting social sustainability and in evaluating the effects of their choices within the institution and externally towards citizens and various stakeholders. To this end, we present a leading case study of a medium-sized Italian local authority’s accounting system in which the contributions and limits of managerial tools to social reporting are analyzed. The case study allows us to have a deeper understanding of social reporting and to get insights about issues that matter to social sustainability assessment in public administration. Since the reporting tools comply with international accounting standards, the case study offers interesting food for thought in the international debate on the assessment of sustainability in public organizations. The results identify the areas of complementarity and critical issues between social reporting and traditional accounting systems. Therefore, they enhance our knowledge about the role of public accounting system in supporting sustainable territorial development policies and programs through managerial tools’ adoption.
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Sassen, Remmer, Dominik Dienes i Johanna Wedemeier. "Characteristics of UK higher education institutions that disclose sustainability reports". International Journal of Sustainability in Higher Education 19, nr 7 (5.11.2018): 1279–98. http://dx.doi.org/10.1108/ijshe-03-2018-0042.
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Purpose This study aims to focus on the following research question: Which institutional characteristics are associated with sustainability reporting by UK higher education institutions? Design/methodology/approach To answer the aforementioned research question, this study uses logistic regression. Findings The results show that 17 per cent of the UK higher education institutions report on their sustainability (July 2014). In line with legitimacy and stakeholder theory, logistic regressions provide evidence that the larger the size of the institution, the higher the probability of reporting. By contrast, high public funding decreases this probability. Research limitations/implications The findings show characteristics of higher education institutions that support or hamper sustainability reporting. Overall, the findings imply a lack of institutionalisation of sustainability reporting among higher education institutions. Originality/value Although a lot of research has been done on corporate sustainability reporting, only a small number of studies have addressed the issues of sustainability reporting of higher education institutions. This study covers all sustainability reports disclosed among the 160 UK higher education institutions. It is the first study that investigates characteristics of higher education institutions that disclose a sustainability report.
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Othman, Radiah, Fawzi Laswad i Nirmala Nath. "Local councils’ environmental sustainability reporting: who really counts?" Pacific Accounting Review 29, nr 4 (6.11.2017): 469–89. http://dx.doi.org/10.1108/par-11-2016-0108.
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Purpose The purpose of this paper is to examine local councils’ response to the Environmental Reporting Act 2015(ERA), stakeholder identification and implications for the state of the environment management and monitoring of by local councils in New Zealand. Design/methodology/approach Informed by stakeholder salience theory, this study uses an interpretative approach in analysing survey data collected from all 78 local councils. Ninety-two key individuals responded to the survey which was administered a month before the Environmental Reporting Bill was passed as an Act. Findings The findings suggest that focus and priorities of the councils varied depending on the influential power of various group stakeholders. Legal requirements were a very significant factor for reporting environmental sustainability information and the availability of funding and resources posed a significant challenge. Environmental sustainability was considered as both a risk and an opportunity. Compliance with legislation was the utmost priority of the local councils. Research limitations/implications The results suggest that stakeholders with power received more attention from the local councils. In addition, the tension between the central government, the elected representatives and the public became apparent. Originality/value This paper offers insight on how the local councils viewed risks, opportunities and potential implications of a new legislation, and whether the stakeholders were considered in these contexts.