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GRI Sustainability Reporting by Australian Public Sector Organizations
This article analyses voluntary sustainability reporting practices in seven Australian public sector organizations which use the Global Reporting Initiative (GRI) guidelines. Reporting practices areExpand
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Sustainability reporting by Australian public sector organisations: Why they report
Abstract Recent research on social and environmental (SE) reporting has focused on corporations, rather than public sector agencies. Also, there has been little interest in ascertaining the views ofExpand
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Gri Sustainability Reporting Guidelines For Public And Third Sector Organizations
Abstract This article provides a critique of the Global Reporting Initiatives (GRI) guidelines, sustainability reporting (SR) guidelines and also examines their applicability to public and thirdExpand
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Advancing Sustainable Management of Public and Not For Profit Organizations
Abstract The article is located in the social and environmental accounting research (SEAR) literature. A considerable body of work in the SEAR literature investigates the accounting and managementExpand
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An Analysis of the Italian Governmental Guidelines and of the Local Governments’ Practices for Social Reports
Purpose – This paper seeks to analyse social report guidelines and practices within Italian local governments (ILGs). First, it compares the contents of the two Italian governmental guidelines forExpand
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Developing a sustainability report in a small to medium enterprise: process and consequences
Purpose – The aim of this study is to shed light on the mechanisms involved in, and consequences of, developing a sustainability report in a small to medium enterprise. Design/methodology/approach –Expand
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Italian and Australian Local Governments: Balanced Scorecard Practices – A Research Note
Purpose – New public management changes in both the Australian and Italian government sectors have affected their modus operandi. This research aims to illustrate how the balanced scorecard (BSC) hasExpand
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A contingency approach to managing outsourcing risk in municipalities
Abstract We discuss outsourcing risk in relation to different governance models, and provide a framework for classifying the risk related to an outsourcing choice. We argue that different kinds ofExpand
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Developing trust through stewardship: Implications for intellectual capital, integrated reporting, and the EU Directive 2014/95/EU
This paper examines the gap between reporting and managers’ behaviour to challenge the current theoretical underpinnings of intellectual capital (IC) disclosure practice and research. The authorsExpand
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