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Integrated reporting in public sector organisations: A study of Australian local councils

Williams, B ORCID: 0000-0002-0688-1940 and Lodhia, S 2021 , 'Integrated reporting in public sector organisations: A study of Australian local councils' , Journal of Environmental Management, vol. 280 , pp. 1-8 , doi: 10.1016/j.jenvman.2020.111833.

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Abstract

Integrated reporting is a voluntary reporting approach that has the potential to transform corporate reporting. This reporting approach involves integrating financial information with sustainability information and requires a coordinated approach by all organisational departments to address social and environmental issues affecting an organisation, a process referred to as integrated thinking. This paper builds on existing research on public sector organisations and explores the current status and motivations for integrated reporting by Australian local councils and the resulting potential organisational change leading to integrated thinking. The findings reveal that while integrated reporting is emerging in Australian local councils, the external motivations for integrated reporting have led to a limited level of organisational change, leading to a low level of integrated thinking in councils. To enable integrated reporting practices to transform and drive change in organisational practices, this paper considers top level managerial support and a strategic vision for this approach is required.

Item Type: Article
Authors/Creators:Williams, B and Lodhia, S
Keywords: integrated reporting, public sector, sustainability
Journal or Publication Title: Journal of Environmental Management
Publisher: Academic Press Ltd Elsevier Science Ltd
ISSN: 0301-4797
DOI / ID Number: 10.1016/j.jenvman.2020.111833
Copyright Information:

Copyright 2020 Elsevier Ltd.

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