In Australia, it appears that governments and, in particular, local councils are lagging well behind the private sector when it comes to the implementation of triple bottom line or other forms of sustainability reporting. The aim of this study is to investigate the progress of local government toward the adoption of sustainability reporting frameworks.

It identifies

• motivating factors
• impediments
• usefulness of existing sustainability reporting guidelines
• perceived actual benefits obtained to date and likely future benefits
• the role of the accounting profession in providing leadership in assisting local councils to progress towards sustainability reporting.

The efforts of three local councils, each with a commitment to sustainability reporting, form the substance of the study.