Purpose – The purpose of this paper is to explore the experience of a New Zealand (NZ) local council in changing from output‐based to outcome‐oriented performance measures, thereby, seeking to enhance understanding of how institutional pressures affect managers in a local government body....

Purpose – This study aims to draw on the New Zealand context to provide extensions and comparative insights to prior research that has canvassed the reasons for sustainability reporting by local governments. A base is provided from which more extensive and theoretically grounded research can...