Environmental Reporting in Annual Reports: An Examination of Australian State Government Departments

By Barbara Lynch.

Published by The Organization Collection

Format Price
Article: Print $US10.00
Article: Electronic $US5.00

The nature and extent of environmental reporting within the annual reports of four Australian state government departments over a six year period from 2000-2006 is examined in this study. The Victorian Government Department of Sustainability and Environment (DSE), the New South Wales Department of Energy, Utilities and Sustainability (DEUS), the South Australian Department for Environment and Heritage (DEH) and the Tasmanian Department of Primary Industries, Water and Environment (DPIWE) have been selected. These departments are responsible for environmentally sensitive areas such as conservation, water management and public land management. The nature of these areas is a factor which might potentially affect disclosure practices so it might be expected that these departments disclose more environmental information than departments in less environmentally and politically sensitive areas. These departments also have a number of politically active stakeholder groups, including Aboriginal communities and organisations, environmental groups and forest and timber industries. This study found a reduction in environmental reporting after a five year period of increases.

Keywords: Government Environmental Reporting, Legitimacy Theory

The International Journal of Knowledge, Culture and Change Management, Volume 7, Issue 3, pp.47-60. Article: Print (Spiral Bound). Article: Electronic (PDF File; 575.520KB).

Barbara Lynch

Associate Lecturer, School of Accounting, Economics and Law, Faculty of Business and Law, Deakin University, Warrnambool, Victoria, Australia

Barbara is an Associate Lecturer in the School of Accounting, Economics and Finance at Deakin University Australia. Her research interests are in government reporting, environmental disclosures and public policy.


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