Presentation Title
Sustainability Reporting in Local Government in the United States
Abstract
Sustainability reporting (SR) represents an organization’s public reporting of its performance and efforts toward the goal of sustainable development in terms of economic, environmental, and/or social impacts. In the late 1980’s, SR began as a voluntary disclosure in corporate reports (financial statements and other). Its presence and level of detail have increased since that time, especially in large multinational organizations. In fact, the European Union will require such reporting by large public interest companiesbeginning in 2018. Evidence has shown that SR is also appearing in local government, but the practice in the public sector is still in its infancy compared to other sectors. My honors thesis explores environmental sustainability reporting in 20 municipal governments in the United States in 2016.
Primary Faculty Mentor Name
Suzanne Lowensohn
Status
Undergraduate
Student College
Grossman School of Business
Program/Major
Accounting
Primary Research Category
Professional Studies
Sustainability Reporting in Local Government in the United States
Sustainability reporting (SR) represents an organization’s public reporting of its performance and efforts toward the goal of sustainable development in terms of economic, environmental, and/or social impacts. In the late 1980’s, SR began as a voluntary disclosure in corporate reports (financial statements and other). Its presence and level of detail have increased since that time, especially in large multinational organizations. In fact, the European Union will require such reporting by large public interest companiesbeginning in 2018. Evidence has shown that SR is also appearing in local government, but the practice in the public sector is still in its infancy compared to other sectors. My honors thesis explores environmental sustainability reporting in 20 municipal governments in the United States in 2016.