Australian Commonwealth public sector environmental reporting in a new public managerialism environment
Purpose : The primary purpose of this paper is to argue that the adherence [and lack of] to the Environment Protection and Biodiversity Conservation Act 1999 reporting requirements by Australian Commonwealth organisations, including Commonwealth Agencies, Commonwealth Statutory Authorities and Commonwealth Companies, can be explained by the influence of the pervasive new public managerialism (NPM) mentality within the sector.Design/methodology/approach : The paper is based on a qualitative review of the environmental performance and management reporting for a sample of 26 material Commonwealth public sector organisations with specific reference to Section 516A of the Environment Protection and Biodiversity Conservation Act 1999. Findings : The key finding from this research is that those Commonwealth public sector organisations that are closest in nature and function to private sector organisations (Commonwealth Companies) have the lowest level of compliance with the reporting requirements of Section 516A of the Environment Protection and Biodiversity Conservation Act 1999. Practical implications : This paper provides insights into the use of and reporting requirement of the Environmental Protection and Biodiversity Conservation Act 1999. Originality/value :. This paper contributes to the literature on environmental performance and management disclosures of Australian Commonwealth public sector organisations. This paper also introduces to the new concept of NPM reporting paradox.Key words: Public sector environmental reporting; New Public Managerialism; NPM Reporting Paradox; FMA Act 1997; CAC Act 1997; and EPBC Act 1999
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