Sustainable Performance Measurement in Public Sectors - A Systematic Literature Review


Authors

  • Vu Thi Van Anh VNU University of Economics and Business, Vietnam
DOI: https://doi.org/10.57110/vnujeb.v3i6.225

Keywords:

Sustainability, sustainability performance, sustainable, sustainable development, sustainable report, public sector, public organization

Abstract

This paper provides a systematic review of the literature on how sustainable performance is measured and reported in the public sector. Analyzing 22 studies published in a period of 5 years (from 2017 to 2021), the author addresses two simple but meaningful questions: How is the recent stream of literature on environment sustainability reported on in the public sector? And, what are the common measurement methods for the phenomenon? The findings indicate that public organizations mostly choose to adopt the Global Reporting Initiative (GRI) to report their sustainable or environmental performance; and given the crucial role, researches on environmental and sustainable performance of public sectors are still much lagging behind compared to the private sectors. The author also proposes several insights for public organizational performance improvement.

References

Adams, A. C., Muir, S., & Hoque, Z. (2014). Measurement of sustainability performance in the public sector. Sustainability Accounting, Management and Policy Journal, 5(1), 46-67

Abend, G. (2008). The meaning of ‘theory.’ Sociological Theory, 26(2), 173-199.

Alpenberg, J., Wnuk-Pel, T., Adamsson, P., & Petersson, J. (2019). The use of environmental performance indicators in “the greenest city in Europe.” Baltic Journal of Management, 14(1), 122–140. https://doi.org/10.1108/BJM-01-2018-0028

Alves, W., Ferreira, P., & Araújo, M. (2021). Challenges and pathways for Brazilian mining sustainability. Resources Policy, 74(October 2017). https://doi.org/10.1016/j.resourpol.2020.101648

Ball, A., Mason, I., Grubnic, S., & Hughes, P. (2009). The carbon neutral public sector: Early developments and an urgent agenda for research. Public Management Review, 11(5), 575–600.

Burritt, R. L., & Schaltegger, S. (2010). Sustainability accounting and reporting: Fad or trend? Accounting, Auditing & Accountability Journal.

Coglianese, C. (2009). The transparency president? The Obama administration and open government. Governance, 22(4), 529–544.

Dawkins, E., Kløcker Larsen, R., André, K., & Axelsson, K. (2021). Do footprint indicators support learning about sustainable consumption among Swedish public officials? Ecological Indicators, 120(October 2020), 106846. https://doi.org/10.1016/j.ecolind.2020.106846

De Villiers, C., & Marques, A. (2016). Corporate social responsibility, country-level predispositions, and the consequences of choosing a level of disclosure. Accounting and Business Research, 46(2), 167–195.

Deepak, A., Kumar, D., & Sharma, V. (2021). Developing an effectiveness index for biomedical waste management in Indian states using a composite indicators approach. Environmental Science and Pollution Research, 28(45), 64014–64029. https://doi.org/10.1007/s11356-021-13940-4

Domingues, A. R., Lozano, R., Ceulemans, K., & Ramos, T. B. (2017). Sustainability reporting in public sector organisations: Exploring the relation between the reporting process and organisational change management for sustainability. Journal of Environmental Management, 192, 292–301. https://doi.org/10.1016/j.jenvman.2017.01.074

Dumay, J., Guthrie, J., & Farneti, F. (2010). GRI sustainability reporting guidelines for public and third sector organizations: A critical review. Public Management Review, 12(4), 531–548.

Farneti, F., & Guthrie, J. (2009a). Sustainability reporting by Australian public sector organisations: Why they report. Accounting Forum, 33(2), 89–98. https://doi.org/10.1016/j.accfor.2009.04.002

Farneti, F., & Guthrie, J. (2009b). Sustainability reporting by Australian public sector organisations: Why they report. Accounting Forum, 33(2), 89–98.

Frare, M. B., Clauberg, A. P. C., Sehnem, S., Campos, L. M. S., & Spuldaro, J. (2020). Toward a sustainable development indicators system for small municipalities. Sustainable Development, 28(5), 1148–1167. https://doi.org/10.1002/sd.2065

García-Sánchez, I. M., Rodríguez-Ariza, L., & Frías-Aceituno, J. V. (2013). The cultural system and integrated reporting. International Business Review, 22(5), 828–838. https://doi.org/10.1016/j.ibusrev.2013.01.007

Guthrie, J., & Farneti, F. (2008). GRI sustainability reporting by Australian public sector organizations. Public Money and Management, 28(6), 361–366.

Hoornweg, D., Hosseini, M., Thibert, J., German, M., Engle, J., Plitt, R., & Kennedy, C. (2018). Using sustainability cost curves to evaluate urban infrastructure in Canada. CSCE General Conference 2018, Held as Part of the Canadian Society for Civil Engineering Annual Conference 2018, 2017, 719–728.

Kassim, C. K. H. C. K., Ahmad, S., Nasir, N. E. M., Nori, W. M. N. W. M., & Arifin, N. N. M. (2019). Environmental reporting by the Malaysian local governments. Meditari Accountancy Research, 27(4), 633–651.

Larrinaga, C., Luque-Vilchez, M., & Fernández, R. (2018). Sustainability accounting regulation in Spanish public sector organizations. Public Money and Management, 38(5), 345–354. https://doi.org/10.1080/09540962.2018.1477669

Lozano, R. (2015). A holistic perspective on corporate sustainability drivers. Corporate Social Responsibility and Environmental Management, 22(1), 32–44.

Lundberg, K., Balfors, B., & Folkeson, L. (2009). Framework for environmental performance measurement in a Swedish public sector organization. Journal of Cleaner Production, 17(11), 1017–1024. https://doi.org/10.1016/j.jclepro.2009.01.011

Lynch, A. J., & Mosbah, S. M. (2017). Improving local measures of sustainability: A study of built-environment indicators in the United States. Cities, 60, 301–313.

Mapar, M., Jafari, M. J., Mansouri, N., Arjmandi, R., Azizinejad, R., & Ramos, T. B. (2017). Sustainability indicators for municipalities of megacities: Integrating health, safety and environmental performance. Ecological Indicators, 83(August), 271–291. https://doi.org/10.1016/j.ecolind.2017.08.012

Marx, B., & Van Dyk, V. (2011). Sustainability reporting at large public sector entities in South Africa. South African Journal of Accounting Research, 25(1), 103–127.

Mauro, S. G., Cinquini, L., Simonini, E., & Tenucci, A. (2020). Moving from social and sustainability reporting to integrated reporting: Exploring the potential of Italian public-funded universities’ reports. Sustainability (Switzerland), 12(8), 3172. https://doi.org/10.3390/SU12083172

Montecalvo, M., Farneti, F., & de Villiers, C. (2018a). The potential of integrated reporting to enhance sustainability reporting in the public sector. Public Money and Management, 38(5), 365–374. https://doi.org/10.1080/09540962.2018.1477675

Montecalvo, M., Farneti, F., & de Villiers, C. (2018b). The potential of integrated reporting to enhance sustainability reporting in the public sector. Public Money and Management, 38(5), 365–374. https://doi.org/10.1080/09540962.2018.1477675

Moreno-Pires, S., & Fidélis, T. (2012). A proposal to explore the role of sustainability indicators in local governance contexts: The case of Palmela, Portugal. Ecological Indicators, 23, 608–615. https://doi.org/10.1016/j.ecolind.2012.05.003

Myhre, O., Fjellheim, K., Ringnes, H., Reistad, T., Longva, K. S., & Ramos, T. B. (2013). Development of environmental performance indicators supported by an environmental information system: Application to the Norwegian defence sector. Ecological Indicators, 29, 293–306. https://doi.org/10.1016/j.ecolind.2013.01.005

Navarro Galera, A., De Los Ríos Berjillos, A., Ruiz Lozano, M., & Tirado Valencia, P. (2014). Transparency of sustainability information in local governments: English-speaking and Nordic cross-country analysis. Journal of Cleaner Production, 64, 495–504. https://doi.org/10.1016/j.jclepro.2013.07.038

Niemann, L., & Hoppe, T. (2018a). Sustainability reporting by local governments: A magic tool? Lessons on use and usefulness from European pioneers. Public Management Review, 20(1), 201–223. https://doi.org/10.1080/14719037.2017.1293149

Niemann, L., & Hoppe, T. (2018b). Sustainability reporting by local governments: A magic tool? Lessons on use and usefulness from European pioneers. Public Management Review, 20(1), 201–223. https://doi.org/10.1080/14719037.2017.1293149

Park, A. Y. S., & Krause, R. M. (2021). Exploring the landscape of sustainability performance management systems in U.S. local governments. Journal of Environmental Management, 279(October 2020). https://doi.org/10.1016/j.jenvman.2020.111764

Pittaway, L., Robertson, M., Munir, K., Denyer, D., & Neely, A. (2004). Networking and innovation: A systematic review of the evidence. International Journal of Management Reviews, 5–6(3–4), 137–168.

https://doi.org/10.1111/j.1460-8545.2004.00101.x

Ramos, T. B., Domingues, A. R., Caeiro, S., Cartaxo, J., Painho, M., Antunes, P., Santos, R., Videira, N., Walker, R. M., & Huisingh, D. (2021). Co-creating a sustainability performance assessment tool for public sector organisations. Journal of Cleaner Production, 320(August). https://doi.org/10.1016/j.jclepro.2021.128738

Schlör, H., Fischer, W., & Hake, J. F. (2013). Methods of measuring sustainable development of the German energy sector. Applied Energy, 101, 172–181. https://doi.org/10.1016/j.apenergy.2012.05.010

Sheinbaum-Pardo, C., Ruiz-Mendoza, B. J., & Rodríguez-Padilla, V. (2012). Mexican energy policy and sustainability indicators. Energy Policy, 46, 278–283. https://doi.org/10.1016/j.enpol.2012.03.060

Singh, V. K., Singh, P., Karmakar, M., Leta, J., & Mayr, P. (2021). The journal coverage of Web of Science, Scopus and Dimensions: A comparative analysis. Scientometrics, 126(6), 5113–5142.

Thorpe, R., Holt, R., Macpherson, A., & Pittaway, L. (2005). Using knowledge within small and medium-sized firms: A systematic review of the evidence. International Journal of Management Reviews, 7(4), 257–281.

https://doi.org/10.1111/j.1468-2370.2005.00116.x

Uyar, A., Karmani, M., Kuzey, C., Kilic, M., & Yaacoub, C. (2021). Does governance quality explain the sustainability reporting tendency of the public sector? Worldwide evidence. International Journal of Public Administration, 00(00), 1–17. https://doi.org/10.1080/01900692.2021.1900243

Yan, L., Zhang, X., Pan, H., Wu, J., Lin, L., Zhang, Y., Xu, C., Xu, M., & Luo, H. (2021). Progress of Chinese ecological civilization construction and obstacles during 2003–2020: Implications from one set of emergy-based indicator system. Ecological Indicators, 130, 108112. https://doi.org/10.1016/j.ecolind.2021.108112

Downloads

Download data is not yet available.

Downloads

Published

26-12-2023

Abstract View

108

PDF Downloaded

65

How to Cite

Anh, V. T. V. (2023). Sustainable Performance Measurement in Public Sectors - A Systematic Literature Review. VNU University of Economics and Business, 3(6), 58. https://doi.org/10.57110/vnujeb.v3i6.225

Issue

Section

Original Articles