Private sector and public sector organizations, including private listed companies, government departments, statutory authorities and government business enterprises are under increasing pressure to disclose information about the organization's interaction with the natural and physical...

Internationally, there is growing awareness of the environmental and social impacts of the business activities of organizations. This awareness was heightened by the 1987 report Our Common Future by the World Commission on Environment and Development (WCED, 1987). In order to address the...

Recent years have witnessed a substancia increase in the reporting on social and environmental (SE) issues by major corporations (Gray, 2006). A recent trends indicates that organizations have move on from the terms 'social and environmental reporting', to the more vague term, 'sustainability'...

There is concern internationally regarding the social and environmental impact of organisations. This has led to an increase in social and environmental (SE) reporting by corporations.Prior research has paid little attention to SE reporting in the public sector. This study analyses voluntary...

In recent years there has been a substantial increase in reporting on social and environmental (SE) issues by major corporations (Gray, 2006). There has been relatively little research into public sector agencies' reporting of SE disclosures and little interest in ascertaining the views of...

This article analyses voluntary sustainability reporting practices in seven Australian public sector organizations which use the Global Reporting Initiative (GRI) guidelines. Reporting practices are diverse and the use of the GRI public agency supplement fragmented, with the annual report being...