<title>Abstract</title> This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and third sector organizations. The article finds that these guidelines promote a ‘managerialist’ approach...

<title>Abstract</title> The article is located in the social and environmental accounting research (SEAR) literature. A considerable body of work in the SEAR literature investigates the accounting and management practices and motives of businesses that report on their social, environmental or sustainability...

<title/> 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...

<title>Abstract</title> We discuss outsourcing risk in relation to different governance models, and provide a framework for classifying the risk related to an outsourcing choice. We argue that different kinds of outsourcing have different degrees of risk, and that the governance model needed for successful...

This article explains how action research was used to analyse the implementation of the balanced scorecard (BSC) model to meet the legislative requirements of strategic control reporting in Italian local government. The BSC model was modified for local government and was used for political...