e-journal

The practice turn in environmental reporting A study into current practices in two Australian commonwealth departments

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Purpose – The purpose of this paper is to explore environmental reporting in the Australian
Commonwealth public sector through the focus on departments with a primary responsibility for
social and environmental issues.
Design/methodology/approach – The research moves beyond the existing theorisation for
environmental reporting through a legitimacy theory perspective and adopts Bourdieu’s theory of
practice. The practices of the two selected departments for this study are assessed through interviews
and documentary data.
Findings – The findings suggest that the practice of environmental reporting in a research context
moves beyond legitimacy considerations with the internal context being critical in explaining current
practices. It is in this regard that the theoretical perspective provides useful insights in understanding
environmental reporting in the Australian commonwealth public sector.
Research limitations/implications – The paper calls for further studies that go beyond
desk-based analysis of environmental disclosure and utilise field studies and varying theoretical
perspectives which focus on the practices that lead to the production of environmental reporting via
various media.
Practical implications – This paper provides insights into how internal actors influence the
practice of public sector environmental reporting which has practical implications for the development
and enhancement of environmental reporting in many jurisdictions.
Originality/value – The paper develops a theoretical perspective for environmental accounting that
provides a comprehensive account of environmental reporting in a specific context. This approach
could be utilised in different contexts and contributes towards extending the existing theorisation for
environmental reporting.

Keywords Environmental reporting, Public sector, Legitimacy, Field, Capital, Habitus,Public sector accounting, Financial reporting, Australia

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Ketersediaan

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Informasi Detail

Judul Seri

Accounting, Auditing & Accountability Journal

No. Panggil

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Penerbit

: Emerald Group., 2013

Deskripsi Fisik

Accounting, Auditing & Accountability Journal Vol. 26 No. 4, 2013 pp. 595-615

Bahasa

English

ISBN/ISSN

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Klasifikasi

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Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

AKUNTANSI

Info Detail Spesifik

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Pernyataan Tanggungjawab

Asmawati/Syahrial

Versi lain/terkait

Lampiran Berkas

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