{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,1,20]],"date-time":"2026-01-20T00:41:23Z","timestamp":1768869683543,"version":"3.49.0"},"reference-count":63,"publisher":"Springer Science and Business Media LLC","issue":"1","license":[{"start":{"date-parts":[[2024,6,12]],"date-time":"2024-06-12T00:00:00Z","timestamp":1718150400000},"content-version":"tdm","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0"},{"start":{"date-parts":[[2024,6,12]],"date-time":"2024-06-12T00:00:00Z","timestamp":1718150400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0"}],"funder":[{"name":"Instituto Polit\u00e9cnico de Leiria"}],"content-domain":{"domain":["link.springer.com"],"crossmark-restriction":false},"short-container-title":["Public Organiz Rev"],"published-print":{"date-parts":[[2025,3]]},"abstract":"<jats:title>Abstract<\/jats:title>\n          <jats:p>Studies regarding the economic, social, and environmental impacts of sustainable policies and practices in the public sector are scarce. This is an important gap, as the public sector is oftentimes one of the largest, if not the largest, employer in a region or a country. The current study characterizes the sustainability reporting of the Portuguese municipalities in terms of their most recent sustainability report published online, aiming to better understand the pillars of sustainability. The research is based on secondary data publicly available. Results show that only 28 municipalities (out of 308) published a sustainability report, and that most information are focused on showing a balance between environmental and economic data; the results also show that there is a lack of social information, and that only a few reports show an alignment with the Sustainable Development Goals.<\/jats:p>","DOI":"10.1007\/s11115-024-00782-0","type":"journal-article","created":{"date-parts":[[2024,6,12]],"date-time":"2024-06-12T04:01:53Z","timestamp":1718164913000},"page":"169-191","update-policy":"https:\/\/doi.org\/10.1007\/springer_crossmark_policy","source":"Crossref","is-referenced-by-count":2,"title":["Sustainability Report of Portuguese Municipalities: The Three Pillars of Sustainable Development"],"prefix":"10.1007","volume":"25","author":[{"given":"Nara","family":"Calazans","sequence":"first","affiliation":[]},{"ORCID":"https:\/\/orcid.org\/0000-0003-0492-6233","authenticated-orcid":false,"given":"T\u00e2nia","family":"Marques","sequence":"additional","affiliation":[]},{"given":"Teresa","family":"Eug\u00e9nio","sequence":"additional","affiliation":[]},{"given":"Jorge F. S.","family":"Gomes","sequence":"additional","affiliation":[]}],"member":"297","published-online":{"date-parts":[[2024,6,12]]},"reference":[{"issue":"1","key":"782_CR1","doi-asserted-by":"publisher","first-page":"46","DOI":"10.1108\/SAMPJ-04-2012-0018","volume":"5","author":"C Adams","year":"2014","unstructured":"Adams, C., Muir, S., & Hoque, Z. (2014). Measurement of sustainability performance in the public sector. Sustainability Accounting Management and Policy Journal, 5(1), 46\u201367.","journal-title":"Sustainability Accounting Management and Policy Journal"},{"issue":"73","key":"782_CR2","first-page":"113","volume":"24","author":"FJ Alcaraz-Quiles","year":"2017","unstructured":"Alcaraz-Quiles, F. J., Navarro-Galera, A., & Ortiz-Rodrigues, D. (2017). Transparency over sustainability in regional governments: The case of Spain. Convergencia Revista De Ciencias Sociales, 24(73), 113\u2013140.","journal-title":"Convergencia Revista De Ciencias Sociales"},{"issue":"6","key":"782_CR3","doi-asserted-by":"publisher","first-page":"323","DOI":"10.1111\/j.1467-9302.2008.00662.x","volume":"28","author":"A Ball","year":"2008","unstructured":"Ball, A., & Bebbington, J. (2008). Accounting and reporting for sustainable development in public service organizations. Public Money & Management, 28(6), 323\u2013326.","journal-title":"Public Money & Management"},{"issue":"2","key":"782_CR4","doi-asserted-by":"publisher","first-page":"189","DOI":"10.1111\/j.1468-0408.2012.00542.x","volume":"28","author":"A Ball","year":"2012","unstructured":"Ball, A., Soare, V., & Brewis, J. (2012). Engagement research in public sector accounting. Financial Accountability & Management, 28(2), 189\u2013214.","journal-title":"Financial Accountability & Management"},{"key":"782_CR5","first-page":"176","volume-title":"Sustainability Accounting and Accountability","author":"A Ball","year":"2014","unstructured":"Ball, A., Grubnic, S., & Birchall, J. (2014). Sustainability accounting in the public sector. In J. Unerman, J. Bebbington, & B. O\u2019Dwyer (Eds.), Sustainability accounting and accountability (pp. 176\u2013196). Routledge."},{"issue":"1","key":"782_CR6","doi-asserted-by":"publisher","first-page":"2","DOI":"10.1108\/AAAJ-05-2017-2929","volume":"31","author":"J Bebbington","year":"2018","unstructured":"Bebbington, J., & Unerman, J. (2018). Achieving the United Nations Sustainable Development Goals: An enabling role for accounting research. Accounting Auditing and Accountability Journal, 31(1), 2\u201324.","journal-title":"Accounting Auditing and Accountability Journal"},{"issue":"7","key":"782_CR7","doi-asserted-by":"publisher","first-page":"1657","DOI":"10.1108\/AAAJ-05-2020-4556","volume":"33","author":"J Bebbington","year":"2020","unstructured":"Bebbington, J., & Unerman, J. (2020). Advancing research into accounting and the UN Sustainable Development Goals. Accounting Auditing and Accountability Journal, 33(7), 1657\u20131670.","journal-title":"Accounting Auditing and Accountability Journal"},{"key":"782_CR8","doi-asserted-by":"crossref","unstructured":"Bellini, E. C., de Rodrigues, O., Lagioia, R.N., U.C.T., & De Freitas, M.A.L. (2019).\u00a0Public Sector (Un) Sustainability: a study of GRI adherence and sustainability reporting disclosure standards in Public Institutions and State-Owned Companies of the Public Agency Sector, Cuadernos de Contabilidad, 20(49).","DOI":"10.11144\/Javeriana.cc20-49.psss"},{"issue":"4","key":"782_CR9","doi-asserted-by":"publisher","first-page":"440","DOI":"10.1108\/14691930610709103","volume":"7","author":"A Bello","year":"2006","unstructured":"Bello, A. (2006). Intangibles and sustainability in local government reports. An analysis into an uneasy relationship. Journal of Intellectual Capital, 7(4), 440\u2013456.","journal-title":"Journal of Intellectual Capital"},{"issue":"1","key":"782_CR10","doi-asserted-by":"publisher","first-page":"126","DOI":"10.1108\/20408021111162155","volume":"2","author":"A Bellringer","year":"2011","unstructured":"Bellringer, A., Ball, A., & Craig, R. (2011). Reasons for sustainability reporting by New Zealand local governments. Sustainability Accounting Management and Policy Journal, 2(1), 126\u2013138.","journal-title":"Sustainability Accounting Management and Policy Journal"},{"issue":"1","key":"782_CR11","doi-asserted-by":"publisher","first-page":"21","DOI":"10.1080\/01944360008976081","volume":"66","author":"P Berke","year":"2000","unstructured":"Berke, P., & Conroy, M. (2000). Are we planning for sustainable development? Journal of the American Planning Association, 66(1), 21\u201333.","journal-title":"Journal of the American Planning Association"},{"key":"782_CR12","first-page":"1","volume-title":"Evaluating Sustainable Development in the Built Environment","author":"P Brandon","year":"2011","unstructured":"Brandon, P., & Lombardi, P. (2011). Setting the context for evaluating sustainable development. In P. S. Brandon, & P. Lombardi (Eds.), Evaluating sustainable development in the built environment (2 ed., pp. 1\u201333). Wiley-Blackwell.","edition":"2"},{"issue":"2","key":"782_CR13","doi-asserted-by":"publisher","first-page":"556","DOI":"10.1108\/AAAJ-05-2017-2940","volume":"32","author":"C Channuntapipat","year":"2019","unstructured":"Channuntapipat, C., Samsonova-Taddei, A., & Turley, S. (2019). Exploring diversity in sustainability assurance practice: Evidence from assurance providers in the UK. Accounting Auditing & Accountability Journal, 32(2), 556\u2013580.","journal-title":"Accounting Auditing & Accountability Journal"},{"issue":"2","key":"782_CR14","doi-asserted-by":"publisher","first-page":"55","DOI":"10.1080\/09540962.2021.1986957","volume":"42","author":"S Cohen","year":"2022","unstructured":"Cohen, S. (2022). Debate: Climate change, environmental challenges, sustainable development goals and the relevance of accounting. Public Money and Management, 42(2), 55\u201356.","journal-title":"Public Money and Management"},{"issue":"45","key":"782_CR15","first-page":"125","volume":"18","author":"BMN Costa","year":"2017","unstructured":"Costa, B. M. N., & Cris\u00f3stomo, V. L. (2017). Comprehensiveness of corporate social responsibility reports of Brazilian companies: An analysis of its evolution and determinants. Cuadernos De Contabilidad, 18(45), 125\u2013151.","journal-title":"Cuadernos De Contabilidad"},{"key":"782_CR16","doi-asserted-by":"publisher","first-page":"2","DOI":"10.1111\/j.1835-2561.2006.tb00355.x","volume":"16","author":"C Deegan","year":"2006","unstructured":"Deegan, C., Cooper, B. J., & Shelly, M. (2006). An investigation of TBL report assurance statements: Australian evidence. Australian Accounting Review, 16, 2\u201318.","journal-title":"Australian Accounting Review"},{"issue":"4","key":"782_CR17","doi-asserted-by":"publisher","first-page":"531","DOI":"10.1080\/14719037.2010.496266","volume":"12","author":"J Dumay","year":"2010","unstructured":"Dumay, J., Gutthrie, J., & Farneti, F. (2010). GRI sustainability reporting guidelines for public and third sector organizations: A critical review. Public Management Review, 12(4), 531\u2013548.","journal-title":"Public Management Review"},{"key":"782_CR18","volume-title":"The triple Bottom Line","author":"J Elkington","year":"1994","unstructured":"Elkington, J. (1994). The triple bottom line. Routledge."},{"key":"782_CR19","volume-title":"Anu\u00e1rio Financeiro dos Munic\u00edpios Portugueses 2020","author":"M Fernandes","year":"2021","unstructured":"Fernandes, M., Cam\u00f5es, P., & Jorge, S. (2021). Anu\u00e1rio Financeiro dos Munic\u00edpios Portugueses 2020. Ordem dos Contabilistas Certificados."},{"key":"782_CR20","doi-asserted-by":"publisher","first-page":"616","DOI":"10.1016\/j.jclepro.2018.07.244","volume":"202","author":"I Figueira","year":"2018","unstructured":"Figueira, I., Domingues, A. R., Caeiro, S., Painho, M., Antunes, P., Santos, R.,\u2026 and, & Ramos, T. B. (2018). Sustainability policies and practices in public sector organisations: The case of the Portuguese Central Public Administration. Journal of Cleaner Production, 202, 616\u2013630.","journal-title":"Journal of Cleaner Production"},{"issue":"4","key":"782_CR21","doi-asserted-by":"publisher","first-page":"369","DOI":"10.1080\/00014788.2016.1263550","volume":"47","author":"S Fuhrmann","year":"2017","unstructured":"Fuhrmann, S., Ott, C., Looks, E., & Guenther, T. W. (2017). The contents of assurance statements for sustainability reports and information asymmetry. Accounting and Business Research, 47(4), 369\u2013400.","journal-title":"Accounting and Business Research"},{"issue":"2","key":"782_CR22","first-page":"345","volume":"10","author":"P Gazzola","year":"2019","unstructured":"Gazzola, P., & Pellicelli, M. (2019). Sustainable development and quality of life: The role of public sector. Economia Aziendale Online, 10(2), 345\u2013355.","journal-title":"Economia Aziendale Online"},{"issue":"5","key":"782_CR23","doi-asserted-by":"publisher","first-page":"570","DOI":"10.1108\/SAMPJ-09-2017-0098","volume":"9","author":"C Gillet-Monjarret","year":"2018","unstructured":"Gillet-Monjarret, C. (2018). Assurance reports included in the CSR reports of French firms: A longitudinal study. Sustainability Accounting Management and Policy Journal, 9(5), 570\u2013594.","journal-title":"Sustainability Accounting Management and Policy Journal"},{"issue":"4","key":"782_CR24","doi-asserted-by":"publisher","first-page":"273","DOI":"10.1080\/09540962.2014.920200","volume":"34","author":"K Goswami","year":"2014","unstructured":"Goswami, K., & Lodhia, S. (2014). Sustainability disclosure patterns of South Australian local councils: A case study. Public Money & Management, 34(4), 273\u2013280.","journal-title":"Public Money & Management"},{"issue":"3","key":"782_CR25","doi-asserted-by":"publisher","first-page":"209","DOI":"10.1080\/17487870.2014.909315","volume":"17","author":"D Greiling","year":"2014","unstructured":"Greiling, D., & Grub, B. (2014). Sustainability reporting in Austrian and German local public enterprises. Journal of Economic Policy Reform, 17(3), 209\u2013223.","journal-title":"Journal of Economic Policy Reform"},{"issue":"4\/5","key":"782_CR26","doi-asserted-by":"publisher","first-page":"404","DOI":"10.1108\/IJPSM-04-2015-0064","volume":"28","author":"D Greiling","year":"2015","unstructured":"Greiling, D., Traxler, A. A., & St\u00f6tzer, S. (2015). Sustainability reporting in the Austrian, German and Swiss public sector. International Journal of Public Sector Management, 28(4\/5), 404\u2013428.","journal-title":"International Journal of Public Sector Management"},{"key":"782_CR27","unstructured":"GRI (2004). Public Agency Sustainability Reporting. Global Reporting Initiative."},{"key":"782_CR28","volume-title":"Sector Supplement for Public Agencies: Pilot Version 1.0","author":"GRI","year":"2005","unstructured":"GRI. (2005). Sector Supplement for Public Agencies: Pilot Version 1.0. Global Reporting Initiative."},{"key":"782_CR29","unstructured":"GRI. (2015).\u00a0G4\u2013 Diretrizes para Relato de Sustentabilidade: Princ\u00edpios para Relato e Conte\u00fados Padr\u00e3o, Amsterdam, Global Reporting Initiative."},{"issue":"2","key":"782_CR30","doi-asserted-by":"publisher","first-page":"114","DOI":"10.1108\/14013380610703120","volume":"10","author":"J Guthrie","year":"2006","unstructured":"Guthrie, J., & Abeysekera, I. (2006). Content analysis of social, environmental reporting: What is new? Journal of Human Resource Costing & Accounting, 10(2), 114\u2013126.","journal-title":"Journal of Human Resource Costing & Accounting"},{"issue":"6","key":"782_CR31","doi-asserted-by":"publisher","first-page":"361","DOI":"10.1111\/j.1467-9302.2008.00670.x","volume":"28","author":"J Guthrie","year":"2008","unstructured":"Guthrie, J., & Farneti, F. (2008). GRI sustainability reporting by Australian public sector organizations. Public Money & Management, 28(6), 361\u2013366.","journal-title":"Public Money & Management"},{"issue":"2","key":"782_CR32","doi-asserted-by":"publisher","first-page":"282","DOI":"10.1108\/14691930410533704","volume":"5","author":"J Guthrie","year":"2004","unstructured":"Guthrie, J., Petty, R., Yongvanich, K., & Ricceri, F. (2004). Using content analysis as a research method to inquire into intellectual capital reporting. Journal of Intellectual Capital, 5(2), 282\u2013293.","journal-title":"Journal of Intellectual Capital"},{"issue":"4","key":"782_CR33","doi-asserted-by":"publisher","first-page":"449","DOI":"10.1080\/14719037.2010.496254","volume":"12","author":"J Guthrie","year":"2010","unstructured":"Guthrie, J., Ball, A., & Farneti, F. (2010). Advancing sustainable management of public and non-profit organizations. Public Management Review, 12(4), 449\u2013459.","journal-title":"Public Management Review"},{"key":"782_CR34","doi-asserted-by":"crossref","unstructured":"Hallencreutz, J., Deleryd, M., & Fundin, A. (2020). Decoding sustainable success. Total Quality Management & Business Excellence, 1\u201310.","DOI":"10.1080\/14783363.2020.1863779"},{"issue":"4","key":"782_CR35","doi-asserted-by":"publisher","first-page":"217","DOI":"10.25046\/aj050427","volume":"5","author":"BL Handoko","year":"2020","unstructured":"Handoko, B. L., & Lindawati, A. S. L. (2020). The importance of sustainability audit report in go public companies sector, in Indonesia. Advances in Science Technology and Engineering Systems Journal, 5(4), 217\u2013222.","journal-title":"Advances in Science Technology and Engineering Systems Journal"},{"issue":"1","key":"782_CR36","doi-asserted-by":"publisher","first-page":"38","DOI":"10.1002\/sd.244","volume":"13","author":"B Hopwood","year":"2005","unstructured":"Hopwood, B., Mellor, M., & O\u2019Brien, G. (2005). Sustainable development: Mapping different approaches. Sustainable Development, 13(1), 38\u201352.","journal-title":"Sustainable Development"},{"key":"782_CR37","doi-asserted-by":"crossref","unstructured":"Idike, A. N., Ukeje, I. O., Ogbulu, U., Aloh, J. N., Obasi, V. U., Nwachukwu, K.,... & Ejem, E. N. (2021). The practice of human capital development process and poverty reduction: Consequences for Sustainable Development Goals in Ebonyi state, Nigeria. Public Organization Review, 21(2), 263\u2013280.","DOI":"10.1007\/s11115-020-00482-5"},{"key":"782_CR38","unstructured":"Irina, I., & Evgeny, P. (2023). Managing the sustainable development of municipalities in the context of the implementation of the SDGs. Public Organization Review, 1\u201313."},{"key":"782_CR39","doi-asserted-by":"publisher","first-page":"179","DOI":"10.1007\/s10668-006-9058-z","volume":"10","author":"Y Jabareen","year":"2008","unstructured":"Jabareen, Y. (2008). A new conceptual framework for sustainable development. Environment Development and Sustainability, 10, 179\u2013192.","journal-title":"Environment Development and Sustainability"},{"issue":"3","key":"782_CR40","doi-asserted-by":"publisher","first-page":"763","DOI":"10.1007\/s11115-021-00533-5","volume":"22","author":"J Jasi\u0144ski","year":"2022","unstructured":"Jasi\u0144ski, J., & \u017babi\u0144ski, M. (2022). Quality management and sustainable development in local communes\u2013evidence from Poland. Public Organization Review, 22(3), 763\u2013782.","journal-title":"Public Organization Review"},{"issue":"4","key":"782_CR41","doi-asserted-by":"publisher","first-page":"498","DOI":"10.1108\/MEDAR-08-2019-510","volume":"27","author":"A Kaur","year":"2019","unstructured":"Kaur, A., & Lodhia, S. K. (2019). Sustainability accounting, accountability and reporting in the public sector: An overview and suggestions for future research. Meditari Accountancy Research, 27(4), 498\u2013504.","journal-title":"Meditari Accountancy Research"},{"issue":"21","key":"782_CR42","doi-asserted-by":"publisher","first-page":"6104","DOI":"10.3390\/su11216104","volume":"11","author":"V Kioupi","year":"2019","unstructured":"Kioupi, V., & Voulvoulis, N. (2019). Education for sustainable development: A systemic framework for connecting the SDGs to educational outcomes. Sustainability, 11(21), 6104.","journal-title":"Sustainability"},{"key":"782_CR43","doi-asserted-by":"crossref","unstructured":"Luque-V\u00edlchez, M., Cordazzo, M., Rimmel, G., & Tilt, C. A. (2023). Key aspects of sustainability reporting quality and the future of GRI, Sustainability Accounting, Management and Policy Journal.","DOI":"10.1108\/SAMPJ-03-2023-0127"},{"issue":"7","key":"782_CR44","first-page":"172","volume":"12","author":"F Manes-Rossi","year":"2018","unstructured":"Manes-Rossi, F. (2018). Is integrated reporting a new challenge for public sector entities? African Journal of Business Management, 12(7), 172\u2013187.","journal-title":"African Journal of Business Management"},{"key":"782_CR45","doi-asserted-by":"crossref","unstructured":"Martins, R. V., Santos, E., Eug\u00e9nio, T., & Morais, A. (2022). Is foreign direct investment caring for sustainability? A look in African sub-saharan countries, sustainability accounting, Management and Policy Journal.","DOI":"10.1108\/SAMPJ-01-2022-0046"},{"key":"782_CR46","doi-asserted-by":"crossref","unstructured":"Nevado-Gil, M. T., & Gallardo-V\u00e1zquez, D. (2016).\u00a0Informaci\u00f3n sobre Responsabilidad Social contenida en las p\u00e1ginas webs de los ayuntamientos. Estudio en la regi\u00f3n del Alentejo, Revista Espa\u00f1ola de Documentaci\u00f3n Cient\u00edfica, 39(4), 1-17.","DOI":"10.3989\/redc.2016.4.1353"},{"issue":"1","key":"782_CR47","doi-asserted-by":"publisher","first-page":"201","DOI":"10.1080\/14719037.2017.1293149","volume":"20","author":"L Niemann","year":"2018","unstructured":"Niemann, L., & Hoppe, T. (2018). Sustainability reporting by local governments: A magic tool? Lessons on use and usefulness from European pioneers. Public Management Review, 20(1), 201\u2013223.","journal-title":"Public Management Review"},{"key":"782_CR48","doi-asserted-by":"publisher","first-page":"231","DOI":"10.1016\/j.jclepro.2018.02.162","volume":"183","author":"T Olawumi","year":"2018","unstructured":"Olawumi, T., & Chan, D. (2018). A scientometric review of global research on sustainability and sustainable development. Journal of Cleaner Production, 183, 231\u2013250.","journal-title":"Journal of Cleaner Production"},{"issue":"27","key":"782_CR49","doi-asserted-by":"publisher","first-page":"315","DOI":"10.1111\/auar.12153","volume":"82","author":"R Othman","year":"2017","unstructured":"Othman, R., Nath, N., & Laswad, F. (2017). Sustainability reporting by New Zealand\u2019s local governments. Australian Accounting Review, 82(27), 315\u2013328.","journal-title":"Australian Accounting Review"},{"key":"782_CR50","doi-asserted-by":"crossref","unstructured":"Ribeiro, V., Monteiro, S., & Moura, A. (2018).\u00a0Divulga\u00e7\u00e3o de informa\u00e7\u00e3o na internet sobre responsabilidade social\u2013 evid\u00eancia emp\u00edrica nos munic\u00edpios portugueses\u201d.\u00a0Revista de Gest\u00e3o Ambiental e Sustentabilidade\u2013 GeAs, 7(2), 185-209.","DOI":"10.5585\/geas.v7i2.373"},{"key":"782_CR51","doi-asserted-by":"publisher","first-page":"19","DOI":"10.1007\/978-981-15-6366-9_2","volume-title":"CSR and Sustainability in the Public Sector","author":"F Roberto","year":"2020","unstructured":"Roberto, F., Maglio, R., & Rey, A. (2020). Accountability and sustainability reporting in the public sector evidence from Italian municipalities. In D. Crowther, & S. Seifi (Eds.), CSR and sustainability in the Public Sector (pp. 19\u201334). Springer."},{"key":"782_CR52","doi-asserted-by":"publisher","first-page":"147481","DOI":"10.1016\/j.scitotenv.2021.147481","volume":"786","author":"C Ruggerio","year":"2021","unstructured":"Ruggerio, C. (2021). Sustainability and sustainable development: A review of principles and definitions. Science of the Total Environment, 786, 147481.","journal-title":"Science of the Total Environment"},{"issue":"1","key":"782_CR53","doi-asserted-by":"publisher","first-page":"76","DOI":"10.5296\/ajfa.v1i1.166","volume":"1","author":"N Sciulli","year":"2009","unstructured":"Sciulli, N. (2009). Sustainability reporting by local councils in coastal regions: An Australian study. Asian Journal of Finance & Accounting, 1(1), 76\u201386.","journal-title":"Asian Journal of Finance & Accounting"},{"key":"782_CR54","doi-asserted-by":"publisher","first-page":"359","DOI":"10.1002\/csr.1303","volume":"20","author":"L Sierra","year":"2013","unstructured":"Sierra, L., Zorio, A., & Garc\u00eda-Benau, M. A. (2013). Sustainable development and assurance of corporate social responsibility reports published by Ibex-35 companies. Corporate Social Responsibility and Environmental Management, 20, 359\u2013370.","journal-title":"Corporate Social Responsibility and Environmental Management"},{"key":"782_CR55","unstructured":"Souter, D., Maclean, D., Akoh, B., & Creech, H. (2010). ICTs, the internet and sustainable development: Towards a new paradigm. International Institute for Sustainable Development, 1\u201339."},{"issue":"8","key":"782_CR56","doi-asserted-by":"publisher","first-page":"4128","DOI":"10.3390\/su13084128","volume":"13","author":"CA Stefanescu","year":"2021","unstructured":"Stefanescu, C. A. (2021). Sustainability reporting in the public realm-trends and patterns in knowledge development. Sustainability, 13(8), 4128.","journal-title":"Sustainability"},{"key":"782_CR57","unstructured":"Sustainable Development Commission (2011). Governing for the future the opportunities for mainstreaming sustainable development"},{"key":"782_CR58","unstructured":"Tort, L. (2010). GRI Reporting in Government Agencies. Global Reporting Initiative."},{"issue":"1","key":"782_CR59","first-page":"1","volume":"17","author":"SWS WCED","year":"1987","unstructured":"WCED, S. W. S. (1987). World commission on environment and development. Our Common Future, 17(1), 1\u201391.","journal-title":"Our Common Future"},{"key":"782_CR60","doi-asserted-by":"crossref","unstructured":"Whyte, P., & Lamberton, G. (2020). Conceptualizing sustainability using a cognitive mapping method.\u00a0Sustainability, 12(5), 1977.","DOI":"10.3390\/su12051977"},{"issue":"3","key":"782_CR61","doi-asserted-by":"publisher","first-page":"176","DOI":"10.1016\/j.accfor.2011.06.004","volume":"35","author":"B Williams","year":"2011","unstructured":"Williams, B., Wilmshurst, T., & Clift, R. (2011). Sustainability reporting by local government in Australia: Current and future prospects. Accounting Forum, 35(3), 176\u2013186.","journal-title":"Accounting Forum"},{"key":"782_CR62","doi-asserted-by":"publisher","first-page":"549","DOI":"10.1007\/s10551-015-2597-1","volume":"138","author":"RN Yadava","year":"2016","unstructured":"Yadava, R. N., & Sinha, B. (2016). Scoring sustainability reports using GRI 2011 guidelines for assessing environmental, economic and social dimensions of leading public and private Indian companies. Journal of Business Ethics, 138, 549\u2013558.","journal-title":"Journal of Business Ethics"},{"key":"782_CR63","doi-asserted-by":"publisher","first-page":"484","DOI":"10.1002\/bse.1764","volume":"22","author":"A Zorio","year":"2013","unstructured":"Zorio, A., Garc\u00eda-Benau, M. A., & Sierra, L. (2013). Sustainability development and the quality of assurance reports: Empirical evidence. Business Strategy and the Environment, 22, 484\u2013500.","journal-title":"Business Strategy and the Environment"}],"container-title":["Public Organization Review"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s11115-024-00782-0.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/article\/10.1007\/s11115-024-00782-0\/fulltext.html","content-type":"text\/html","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/link.springer.com\/content\/pdf\/10.1007\/s11115-024-00782-0.pdf","content-type":"application\/pdf","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,5,9]],"date-time":"2025-05-09T12:02:46Z","timestamp":1746792166000},"score":1,"resource":{"primary":{"URL":"https:\/\/link.springer.com\/10.1007\/s11115-024-00782-0"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2024,6,12]]},"references-count":63,"journal-issue":{"issue":"1","published-print":{"date-parts":[[2025,3]]}},"alternative-id":["782"],"URL":"https:\/\/doi.org\/10.1007\/s11115-024-00782-0","relation":{},"ISSN":["1566-7170","1573-7098"],"issn-type":[{"value":"1566-7170","type":"print"},{"value":"1573-7098","type":"electronic"}],"subject":[],"published":{"date-parts":[[2024,6,12]]},"assertion":[{"value":"20 May 2024","order":1,"name":"accepted","label":"Accepted","group":{"name":"ArticleHistory","label":"Article History"}},{"value":"12 June 2024","order":2,"name":"first_online","label":"First Online","group":{"name":"ArticleHistory","label":"Article History"}},{"order":1,"name":"Ethics","group":{"name":"EthicsHeading","label":"Declarations"}},{"value":"The authors declare that there is no conflict of interest.","order":2,"name":"Ethics","group":{"name":"EthicsHeading","label":"Conflict of Interest"}}]}}