SUSTAINABILITY REPORTING IN PUBLIC ORGANIZATIONS: A LITERATURE REVIEW OF RECENT DEVELOPMENTS

Abstract

In the last decade, sustainability reporting has evolved considerably and has become an important element in the governance and accountability of public sector organizations. The increasing demand for transparency of economic, social, and environmental performance has encouraged public sector organizations to expand reporting beyond conventional financial information. This study aims to examine trends, challenges, and gaps in sustainability reporting practices in the public sector using a traditional literature review approach. Data were collected from 28 Scopus-indexed articles published in the period 2020–2024. The findings indicate that sustainability reporting in the public sector primarily serves symbolic legitimacy, lacking full integration into strategic frameworks. Various reporting formats are used, such as sustainability reports, integrated reports, and digital disclosures through websites or social media, but have not optimally supported substantive accountability. Commonly adopted frameworks, including the Global Reporting Initiative (GRI) and the Integrated Reporting Framework (IRF), are considered not fully aligned with the mandate and complexity of the public sector. The main challenges identified include limited technical capacity, lack of reporting integration in strategic decision-making, and low stakeholder participation. This study recommends the development of a more contextual, participatory, and adaptive reporting framework, accompanied by strengthening technical capacity and integrating reporting with institutional strategies. These findings are anticipated to inform the advancement of more substantive public sector sustainability reporting policies and practices that support the achievement of the Sustainable Development Goals (SDGs).