The DOI matches its Crossref record; 20 of the 20 references it cites were found in a registry or an index.
Sustainability reporting by Australian public sector organisations: Why they report
Open accessAbstract
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 of preparers of accounts regarding SE reporting. This study analysed why a group of “better practice” organisations reported on SE matters. The researchers conducted semi-structured interviews with key preparers in the various organisations and found that their reporting was informed by the latest GRI and aimed at mostly internal stakeholders. The annual report was only one of the media used for disclosure and adoption was driven by a key individual in the organisation.
Overview
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Integrity signals
Registry
Cites
Statistics
Verification
Claims the paper makes
The claims and statistics of this paper haven’t been checked yet.
Run the check — free, no account needed. It reads the open-access text and checks the sources it cites.
Self-check
Percentages, sums and reported differences re-computed from the paper’s own numbers.
The self-check needs the paper’s full text.
Citations
Cites
Cannibals with forks: the triple bottom line of 21st century business
(1999) · Choice Reviews Online · doi:10.5860/choice.36-3997 · Cited by 9,014
Partnerships from cannibals with forks: The triple bottom line of 21st‐century business
Elkington, J. (1998) · Environmental Quality Management · doi:10.1002/tqem.3310080106 · Cited by 5,341
Gray, R., Kouhy, R., & Lavers, S. (1995) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513579510146996 · Cited by 3,321
Corporate Social Reporting: A Rebuttal of Legitimacy Theory
Guthrie, J., & Parker, L. D. (1989) · Accounting and Business Research · doi:10.1080/00014788.1989.9728863 · Cited by 1,469
Self-citationGray, R., Owen, D., & Adams, C. A. (1996) · ENLIGHTEN (Jurnal Bimbingan dan Konseling Islam) · Cited by 1,257
CORPORATE SOCIAL REPORTING PRACTICES IN WESTERN EUROPE: LEGITIMATING CORPORATE BEHAVIOUR?
ADAMS, C. A., HILL, W.-Y., & ROBERTS, C. B. (1998) · The British Accounting Review · doi:10.1006/bare.1997.0060 · Cited by 912
Mathews, M. R. (1997) · Accounting, Auditing & Accountability Journal · doi:10.1108/eum0000000004417 · Cited by 750
Owen, D. (1995) · Cited by 727
Social and environmental accountability research: A view from the commentary box
Parker, L. D. (2005) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570510627739 · Cited by 698
Gray, R. (2006) · Accounting, Auditing & Accountability Journal · doi:10.1108/09513570610709872 · Cited by 689
Cited by
Gri Sustainability Reporting Guidelines For Public And Third Sector Organizations: A critical review
Dumay, J., Guthrie, J., & Farneti, F. (2010) · Public Management Review · doi:10.1080/14719037.2010.496266 · Cited by 364
Self-citationCorporate social responsibility reporting: A comprehensive picture?
Bouten, L., Everaert, P., Van Liedekerke, L., De Moor, L., & Christiaens, J. (2011) · Accounting Forum · doi:10.1016/j.accfor.2011.06.007 · Cited by 351
Measurement of sustainability performance in the public sector
A. Adams, C., Muir, S., & Hoque, Z. (2014) · Sustainability Accounting, Management and Policy Journal · doi:10.1108/sampj-04-2012-0018 · Cited by 240
Nicolò, G., Zanellato, G., & Tiron-Tudor, A. (2020) · Sustainability · doi:10.3390/su12051908 · Cited by 100
Accountability and Reporting for Sustainability and Public Value: Challenges in the Public Sector
Gherardi, L., Linsalata, A. M., Gagliardo, E. D., & Orelli, R. L. (2021) · Sustainability · doi:10.3390/su13031097 · Cited by 24
Metadata
- Authors
- Farneti, F., & Guthrie, J.
- Venue
- Accounting Forum
- Publisher
- Informa UK Limited
- Published
- 2009-06
- Volume
- 33
- Issue
- 2
- Pages
- 89-98
- ISSN
- 0155-9982 (ISSN-L)
- 1467-6303
- OpenAlex
- W2111921942
- Cited by
- 320
- References
- 20
- FWCI
- 28.90
- Type
- journal article
- Language
- en
- Open access
- green
About these checks
Registry, retraction, Cites and statistics results are computed, not judged, with one exception: a printed reference that no index lists is read once by a model before it counts as a citation error. Claims are extracted by a model and kept only when their quote appears verbatim in the text; each cited source is then checked, with a model’s help, for whether it says what the claim relies on. Those verdicts can be wrong — read the claim’s quote and the cited source before relying on one.
Statistics and arithmetic are recomputed, not judged.
Confidence bands are shown only for fields calibrated on our annotated test set. None is calibrated yet, so no band is shown.
What counts as a claim ›How we measure confidence ›How we check this ›
Are you an author, or do you see a problem with this page? Request a review
How to cite
Cite CoChat for the checks on this page, and the paper for its own findings.
- This page
- CoChat. (2026). Citation check: Sustainability reporting by Australian public sector organisations: Why they report. https://app.cochat.ai/papers/10.1016/j.accfor.2009.04.002
- The paper
- Farneti, F., & Guthrie, J. (2009). Sustainability reporting by Australian public sector organisations: Why they report. Accounting Forum. https://doi.org/10.1016/j.accfor.2009.04.002
Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.