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Cited by 320

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 access
Farneti, Federica, Guthrie, James·2009·Accounting Forum

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 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.

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Crossref · 10.1016/j.accfor.2009.04.002

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Metadata

Authors
Farneti, F., & Guthrie, J.
Venue
Accounting Forum
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

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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
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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.