Abstract
This research article aims to examine the extent of holistic sustainability (economic, environmental, and social) disclosure practices of public agencies in Tasmania, South Australia, and Western Australia under the influence of over-arching state-based public policies. The article also investigates other factors that have influenced these disclosure practices. To accomplish these objectives, the study analyzed ten to twelve years of annual reports from twelve key public agencies. The analyses of these annual reports were based on the Global Reporting Initiative (GRI)'s Sector Supplementary for Public Agencies (SASP) framework. We have analyzed each state's policy documents, disclosure instruction manuals to agencies, and selected agencies' annual reports. The study found that holistic sustainability disclosure practices (economic, social, and environmental) were embraced by agencies in all jurisdictions and manifested through several initiatives. However, our analysis revealed that among the three selected states, South Australian agencies' commitment toward holistic sustainability practices were the most robust, consistent, and comprehensive. The Tasmanian public agencies also reflected a similar degree of commitment. In comparison, the Western Australian agencies' disclosure practices were weak, superficial, and inconsistent, primarily due to lack of institutional pressure. Finally, our analysis found that, in general, the level of holistic sustainability disclosure practices and other policy measures improves if political support and institutional regulatory pressure prevail, in addition to overall change in global normative values.
| Original language | English |
|---|---|
| Pages (from-to) | 1-18 |
| Number of pages | 18 |
| Journal | International Journal of Sustainability Policy and Practice |
| Volume | 17 |
| Issue number | 1 |
| DOIs | |
| Publication status | Published - 3 Feb 2021 |
Bibliographical note
Funding Information:to reduce non-transport energy use and to undertake energy audits. To upgrade energy-efficient lighting and to implement many of these steps, the agencies secured funding from the Sustainable Energy Development Office. Our study of the annual reports of the four selected key departments revealed that in 2004, the government had introduced a “Sustainability Code of Practice for Government Agencies and Resource Guide for Implementation.” During the period in which this code of practice existed (2004–2010), it was mentioned mostly in 2003 and 2004 by the DPC and the DEC, while in 2007 the DIR mentioned it only once. Under this code of practice, the departments were to acquire energy-efficient car fleets, adopt sustainable procurement practices, and to improve corporate social responsibility through volunteering. However, the code of practice was rescinded in 2010.
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