Sustainability reporting in Austrian and German local public enterprises

Greiling, Dorothea; Grüb, Birgit

doi:10.1080/17487870.2014.909315

Cited by 55 publications

(39 citation statements)

References 35 publications

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“…Guthrie & Farneti, ; Guthrie, Ball, & Farneti, ; Lodhia, Jacobs, & Park, ; and Adams, Muir, & Hoque, ), few studies of environmental reporting in public sector entities exist, with calls for greater examination of this sector (e.g. Roper & Barker, ; Roper & Schoenberger‐Orgad, ; and Greiling & Grüb, ). Our study answers both calls by focusing on CCDs by government‐owned corporations (GOCs).…”

Section: Introductionmentioning

confidence: 99%

Regulatory impact on voluntary climate change–related reporting by Australian government‐owned corporations

et al. 2017

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This paper concerns voluntary climate change–related reporting of government‐owned corporations (GOCs). We investigate whether the Australian National Gresenhouse and Energy Reporting Scheme (NGERS), a regulation stipulating the disclosure of greenhouse gas emissions to government, subsequently made publicly available on a Website, has a positive impact on the voluntary disclosure of climate change–related information not required by the regulation. We find that implementation of NGERS has a positive effect on voluntary climate change‐related disclosures by GOCs. Hence, mandating disclosure of organisations’ negative environmental performance, such as greenhouse gas emissions, can influence voluntary disclosures of a broad range of related information particularly in organisations that are not subject to capital markets incentives. However, upon later but concurrent implementation of a Carbon Tax after a highly partisan and divisive political debate, climate change–related disclosures by GOCs reduce, consistent with the de Villiers and van Staden (2006) argument that when disclosures might increase awareness of sensitive issues, avoidance of attention to the issue might be the best strategy to retain legitimacy.

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Section: Introductionmentioning

confidence: 99%

Regulatory impact on voluntary climate change–related reporting by Australian government‐owned corporations

et al. 2017

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“…Reporting activities relating to energy and material efficiency are important for bridging the gaps that surfaced through this research (Ritala et al, 2017). Therefore, due to the absence of minimum integrated reporting, there is a lack of transparency in financial municipality funds and the distribution system as well as to social responsibility in Ukraine (Bartocci and Picciaia, 2013;Greiling and Grüb, 2014). GRI process could include, in our case, a novel typology of selected hydro-factors (e.g., economic, social and environmental) affecting the municipal WSS in both cities under discussion.…”

Section: Discussionmentioning

confidence: 99%

Overhauls in water supply systems in Ukraine: A hydro-economic model of socially responsible planning and cost management

Papagiannis

Gazzola

Burak

et al. 2018

Journal of Cleaner Production

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Analysis of statistical data failures on water networks; Introduction of an overhaul planning method, taking into account the aging factor of the public infrastructure; Implementation of the LSA model in water network overhaul planning; Investigation of sustainable cost optimization for financing overhauls in water supply systems; Exploration of social responsible factors that reduce the financial burden on local budgets. AbstractThe poor technical conditions of the water supply systems complicate the quality of urban population life and create a burden on public budgets. We examine the water supply system factors in Ukraine and identify the main parameters that restrain their development. This study examines the development of overhaul planning in water supply systems in Ukraine, taking into account the network equipment-aging factor. We employ a method for optimizing the planned costs for overhauls in water supply networks by engaging the latent-semantic analysis model (LSA). The LSA model provides a novel approach to sustainable planning of several economic factors in water supply. The exhibited results underline prominent technical and economic similarities in Ukrainian water supply systems. These results allow us to reveal an unsustainable usage of public funding for overhauls. In addition, the overhaul planning method engaged, improves the Ukrainian water supply sector. It helps the country to abandon the current reactive water management approach and aims towards proactive and sustainable water management. This innovative approach could redefine the public managerial profile, calibrating it towards a socially responsible one, significantly raising the quality of the urban population's living standards.

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“…The business sector is more and more asked to contribute to the solution of many societal problems (e.g., poverty, human rights violations, deterioration of the environment) by incorporating sustainable development goals (SDGs) [18] in its strategic purposes and operations. The pressures Sustainability 2018, 10, 433 3 of 12 towards sustainability are not new, as the debate on the boundaries of Corporate Social Responsibility (CSR) started several decades ago [19] and is still alive and somehow renovated from a strategic point of view [20,21].…”

Section: Theoretical Backgroundmentioning

confidence: 99%

A New Framework for Assessing the Sustainability Reporting Disclosure of Water Utilities

2018

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Sustainability reporting is becoming more and more widespread among companies aiming at disclosing their contribution to sustainable development and gaining legitimacy from stakeholders. This is more significant for firms operating in a public services' context and mainly when supplying a fundamental public resource, like water utilities. While the literature on sustainability reporting in the water sector is scant, there is an increasing need to study the usefulness and quality of its sustainability disclosures to adequately inform the stakeholders about the activities of water utilities to protect this fundamental resource and general sustainable development. This article presents a novel assessment framework based on a scoring technique and an empirical analysis on the sustainability reports of Italian water utilities carried out through it. The results highlight a low level of disclosure on the sustainability indicators suggested by the main sustainability reporting guidelines (Global Reporting Initiative, (GRI), and Sustainability Accounting Standard Board, (SASB)); most companies tend to disclose only qualitative information and fail to inform about some material aspects of water management, such as water recycled, network resilience, water sources, and effluent quality. These findings indicate that sustainability reporting is mainly considered as a communication tool, rather than a performance measurement and an accountability tool, but also suggest the need for a new and international industry-specific sustainability reporting standard.

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Sustainability reporting in Austrian and German local public enterprises

Cited by 55 publications

References 35 publications

Regulatory impact on voluntary climate change–related reporting by Australian government‐owned corporations

Regulatory impact on voluntary climate change–related reporting by Australian government‐owned corporations

Overhauls in water supply systems in Ukraine: A hydro-economic model of socially responsible planning and cost management

A New Framework for Assessing the Sustainability Reporting Disclosure of Water Utilities

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