Sustainability Reporting by U.S. Cities: A Review of Practice and Theory

Walter Moore; Cherie Baker; Peter John Poznanski

Sustainability Reporting by U.S. Cities: A Review of Practice and Theory

Walter Moore
, Cherie Baker
, Peter John Poznanski

Research output: Contribution to journal › Article › peer-review

Abstract

This paper examines the state of sustainability reporting by local U. S. governments within the context of three frequently cited voluntary disclosure theories. Referencing the Global Reporting Initiative (GRI) reporting guidelines, 69 graduate accounting students evaluated 60 U.S. local governments’ sustainability reports. The results provide evidence that local U. S. governments do not meet the minimum GRI reporting guidelines or provide for transparency in reporting.

Original language	American English
Journal	Journal of Accounting, Ethics and Public Policy
Volume	17
State	Published - Jan 1 2016

Keywords

Local Governments
Reporting
Sustainability
Transparency

Disciplines

Business

Cite this

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title = "Sustainability Reporting by U.S. Cities: A Review of Practice and Theory",

abstract = " This paper examines the state of sustainability reporting by local U. S. governments within the context of three frequently cited voluntary disclosure theories. Referencing the Global Reporting Initiative (GRI) reporting guidelines, 69 graduate accounting students evaluated 60 U.S. local governments{\textquoteright} sustainability reports. The results provide evidence that local U. S. governments do not meet the minimum GRI reporting guidelines or provide for transparency in reporting.",

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N2 - This paper examines the state of sustainability reporting by local U. S. governments within the context of three frequently cited voluntary disclosure theories. Referencing the Global Reporting Initiative (GRI) reporting guidelines, 69 graduate accounting students evaluated 60 U.S. local governments’ sustainability reports. The results provide evidence that local U. S. governments do not meet the minimum GRI reporting guidelines or provide for transparency in reporting.

AB - This paper examines the state of sustainability reporting by local U. S. governments within the context of three frequently cited voluntary disclosure theories. Referencing the Global Reporting Initiative (GRI) reporting guidelines, 69 graduate accounting students evaluated 60 U.S. local governments’ sustainability reports. The results provide evidence that local U. S. governments do not meet the minimum GRI reporting guidelines or provide for transparency in reporting.

KW - Local Governments

KW - Reporting

KW - Sustainability

KW - Transparency

UR - https://nsuworks.nova.edu/hcbe_facarticles/781

M3 - Article

SN - 1089-652X

VL - 17

JO - Journal of Accounting, Ethics and Public Policy

JF - Journal of Accounting, Ethics and Public Policy

ER -

Sustainability Reporting by U.S. Cities: A Review of Practice and Theory

Abstract

Keywords

Disciplines

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