SUSTAINABILITY REPORTING BY U.S. CITIES: A REVIEW OF PRACTICE AND THEORY

Abstract

This paper examines the state of sustainability reporting by local
U. S. governments within the context of three frequently cited voluntary disclosure theories. Referencing the Global Reporting Initiative (GRI) reporting guidelines, 69 graduate accounting students evaluated 60 U.S. local governments’ sustainability reports. The results provide evidence that local U. S. governments do not meet the minimum GRI reporting guidelines or provide for transparency in reporting.