Abstract
Purpose
The purpose of this study is to explore the sustainability reporting of a public sector organisation (PSO). This study focuses on socio-environmental practices of a major agro-economic platform in Australia – the Murray–Darling Basin Authority (MDBA) to provide a unique perspective on water resource management and sustainability.
Design/methodology/approach
This longitudinal qualitative case study collects published data from the MDBA’s annual reports over 21 years (1998–2018) and considers economic, social and environmental dimensions of sustainability using legitimacy and institutional theory.
Findings
This study finds that the MDBA’s sustainability reporting is influenced by its response to the Water Act 2007 and the Basin Plan 2012 regulations and to maintain its legitimacy with stakeholders. The MDBA wished to pursue sustainability through integrating these regulations complemented by stakeholder expectations. Although all categories increased in reporting, the environment category has the highest primacy in achieving a healthy basin through sustainable water management for the long-term benefit of the stakeholders.
Research limitations/implications
This study contributes to the PSOs sustainability reporting literature. Particularly, this study provides insights of sustainability reporting patterns and practices over a long period through a longitudinal study. This study contributes new knowledge on the awareness of PSOs sustainability practice which has implications for governments, regulators, policymakers, managers and other stakeholders.
Originality/value
The Australian PSOs setting is under-researched from the perspective of a regulatory framework. The MDBA case provides unique insights on water resource management and sustainability which has value for many countries around the world.
The purpose of this study is to explore the sustainability reporting of a public sector organisation (PSO). This study focuses on socio-environmental practices of a major agro-economic platform in Australia – the Murray–Darling Basin Authority (MDBA) to provide a unique perspective on water resource management and sustainability.
Design/methodology/approach
This longitudinal qualitative case study collects published data from the MDBA’s annual reports over 21 years (1998–2018) and considers economic, social and environmental dimensions of sustainability using legitimacy and institutional theory.
Findings
This study finds that the MDBA’s sustainability reporting is influenced by its response to the Water Act 2007 and the Basin Plan 2012 regulations and to maintain its legitimacy with stakeholders. The MDBA wished to pursue sustainability through integrating these regulations complemented by stakeholder expectations. Although all categories increased in reporting, the environment category has the highest primacy in achieving a healthy basin through sustainable water management for the long-term benefit of the stakeholders.
Research limitations/implications
This study contributes to the PSOs sustainability reporting literature. Particularly, this study provides insights of sustainability reporting patterns and practices over a long period through a longitudinal study. This study contributes new knowledge on the awareness of PSOs sustainability practice which has implications for governments, regulators, policymakers, managers and other stakeholders.
Originality/value
The Australian PSOs setting is under-researched from the perspective of a regulatory framework. The MDBA case provides unique insights on water resource management and sustainability which has value for many countries around the world.
| Original language | English |
|---|---|
| Pages (from-to) | 1386-1409 |
| Number of pages | 24 |
| Journal | Meditari Accountancy Research |
| Volume | 31 |
| Issue number | 5 |
| DOIs | |
| Publication status | Published - 13 Oct 2023 |
| Externally published | Yes |
