New public management (NPM) changes in both the Australian and Italian government sectors have affected their modus operandi. This research aims to focus on how the Balanced Scorecard (BSC) has been used in both Italian and Australian local government organisations, focusing on implementation...

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...

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 to...