Sustainability Reporting in Australian Public Sector Organisations : What and How They Report

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 sustainability reporting (SR) practices within public sector organisations focusing on the patterns of disclosure. It examines a group of Australian public agencies to: (1) observe 'what' has been reported; and (2) explore 'how' SR has been reported, in light of GRI Guidelines.The study uses content analysis to determine the type and extent of disclosure in specific media. A coding instrument was developed to analyse the SR practices against GRI guidelines, including the sector supplement for public sector organisations.It was found that most SR reporting was voluntary and there are few mandatory requirements for Australian public sector organisations to report SE issues. The elements reported were diverse and the use of the GRI industry supplement was fragmented. The annual report was found to be one of a number of media used for reporting purposes