Justice systems and sustainability: factors that influence reporting

Abstract

Justice systems and accountabilityRecent times have witnessed growing demands for broader accountability among public organizations. Financial reporting is no longer considered enough.Instead, expectations for these entities to be accountable and transparent now extend to various other issues. Growing interest in the social, environmental and sustainability practices of firms has prompted expectancy for such information to be included in reports.Given beliefs that the public sector is an important driver of sustainable practices, this clamor is wholly predictable. Based on the World Public Sector Report, it is entirely warranted too. Earning recognition from the United Nations for sustainable development requires actions like impact assessments and sustainability performance reports. In essence, a more encompassing approach towards sustainability is encouraged. Sustainability reporting in the public sectorEvidence suggests that different factors persuade public firms to engage in voluntary reporting practices. Internal aspects like management policies, commitment to sustainable practices and resources availability have been cited in the literature. In addition, stakeholder pressure, legitimacy aims and institutional requirements often play a part.Research has also found impact of cultural differences on sustainability reporting. Perhaps most interesting are avoidable flaws in the process that prevail. Inconsistent adherence to Global Reporting Initiative (GRI) standards is one, while many reports fail to disclose information about all sustainability dimensions.Up to now, work addressing sustainability reporting has focused mainly on learning institutions, public utilities, state-owned enterprises and government authorities at national and local levels. Interest in judicial systems has been minimal by comparison.Times are changing, however, judicial systems have always been viewed as embodying the fabric of a just society. Their legitimacy was founded on having an independent role. But over time, openness and accountability have become necessary too. Growing involvement in policymaking and a shift to consider justice as another public service are reasons why expectations have broadened.Certain observers claim that combining independence and accountability opens the door for conflict. However, others disagree and feel both are necessary to maintain societal trust. Exhibiting values such as impartiality and fairness obviously help in that regard.Consequently, there is increasing demand for judicial systems to be more widely accountable in the communities they serve. For example, it is argued that social and economic development initiatives gain greater traction when effective justice mechanisms are in place. This belief that judicial systems have a more pronounced role to play is echoed by bodies that include the World Bank, United Nations and European Union. Poverty reduction and sustainable development are identified as just two areas where judicial entities could make a positive difference.In light of the assumed...