Sustainability Reporting in Public Sector Organizations

Abstract

The aim of this study is to analyse the progress of the processes related to sustainability reporting by public sector organizations. The applicable frameworks for sustainability reporting at the international level are systematized. The progress in the development of special sustainability standards for the public sector and the motivations for them are examined. The practice in Bulgaria is analysed based on the public sustainability reports of three state universities. A formal analysis of the structuring and periodicity of sustainability reports and content analysis against 11 GRI indicators are carried out. Significant differences in the approaches to presenting sustainability reports are identified.