Sustainability Reporting in the Australian Commonwealth Public Sector
Sustainability Reporting in the Australian Commonwealth Public Sector: An application of New Institutional Theory
Abstract
This paper explores sustainability reporting in the Australian Commonwealth public sector through the focus on departments with a primary responsibility for social and environmental issues. The research moves beyond existing theorisation for social and environmental reporting and adopts new institutional theory in order to assess the extent to which coercive, mimetic and normative influences impact sustainability reporting in the public sector. The practices of the two selected departments for this study are assessed through interviews and documentary data. Our findings are consistent with new institutional theory but also highlight the impact of internal perspectives on public sector sustainability reporting.
I Introduction
Research into sustainability reporting has emerged to prominence as a result of the increasing emphasis on social and environmental issues in contemporary society (Unerman et al, 2007). Even though the focus of sustainability reporting is on organizations, the majority of the literature has concentrated on the corporate sector (see for instance, Patten, 1992, Gray et al., 1995, Deegan and Bloomqusit, 2006, De Villiers and Van Staden, 2006, Cho and Patten, 2007, Aerts and Cormier, 2009).
Legitimacy theory (Dowling and Pfeffer, 1975, Lindblom, 1993) has been used to explain the motives for sustainability reporting in the private sector (Deegan, 2002, 2007). A number of studies have emerged over time which highlight that companies seek to legitimise their existence to society by voluntarily disclosing social and environmental information in a range of media (see for instance, Patten, 1992, Deegan & Gordon, 1996, O’Donovan, 1999, 2002, Wilmshurst and Frost, 2000, Cormier and Gordon, 2001, Lodhia, 2005, De Villiers and Van Staden, 2006, Cho and Patten, 2007, Aerts and Cormier, 2009, Tilling and Tilt, 2010)
Abstract
This paper explores sustainability reporting in the Australian Commonwealth public sector through the focus on departments with a primary responsibility for social and environmental issues. The research moves beyond existing theorisation for social and environmental reporting and adopts new institutional theory in order to assess the extent to which coercive, mimetic and normative influences impact sustainability reporting in the public sector. The practices of the two selected departments for this study are assessed through interviews and documentary data. Our findings are consistent with new institutional theory but also highlight the impact of internal perspectives on public sector sustainability reporting.
I Introduction
Research into sustainability reporting has emerged to prominence as a result of the increasing emphasis on social and environmental issues in contemporary society (Unerman et al, 2007). Even though the focus of sustainability reporting is on organizations, the majority of the literature has concentrated on the corporate sector (see for instance, Patten, 1992, Gray et al., 1995, Deegan and Bloomqusit, 2006, De Villiers and Van Staden, 2006, Cho and Patten, 2007, Aerts and Cormier, 2009).
Legitimacy theory (Dowling and Pfeffer, 1975, Lindblom, 1993) has been used to explain the motives for sustainability reporting in the private sector (Deegan, 2002, 2007). A number of studies have emerged over time which highlight that companies seek to legitimise their existence to society by voluntarily disclosing social and environmental information in a range of media (see for instance, Patten, 1992, Deegan & Gordon, 1996, O’Donovan, 1999, 2002, Wilmshurst and Frost, 2000, Cormier and Gordon, 2001, Lodhia, 2005, De Villiers and Van Staden, 2006, Cho and Patten, 2007, Aerts and Cormier, 2009, Tilling and Tilt, 2010)