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Federica Farneti?2009?????????????????????????????11Belinda Williamsa?2011????????]?????????????????????12Kuntal Goswami?2012?20102011???????????????????GRI???13Federica Farneti?2009????????1???????????????2??????????3??????y??4??GRI???GRI?????????5???????????????14Steccolini 200430??????????????????a???15

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1 ????.??M.199752.

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3?6GRI.Sector Supplement for Public AgenciesPilot Version 1.0With an abridged version of the GRI 2002 Sustainability Reporting GuidelinesEB/OL. www.globalreporting.org2005-03-01.

4The benefits of sustainability reportingEB/OL.https//www.globalr eporting.org/resourcelibrary/GRI-non-paper-Report-or-Explain.pdf2005-06-01.

5Amber B et al. Reasons for sustainability reporting by New Zealand local governments.SustainabilityAccountingJ. Management and Policy Journal20111132-133.

7?11?14Federica F et al. Sustainability reporting by Australian public sector organisationsWhy they reportJ. Accounting Forum 200933899497.

8?12?22Belinda W etc.Sustainability reporting by local government in AustraliaCurrent andfuture prospectsJ. Accounting Forum201135184184183.

9 Government support crucial to sustainability reporting successJ. Intheblack2009147.

10 Torbjorn T et al. What explains the extent and content of social disclosures in Swedish municipalities annual reportsJ. Journal of Management & Governance201317230.

13?21Kuntal G et al. Influences on Sustainability Reporting Practices in Selected South Australian Local CouncilsAn Explanatory Case studyEB/OL. http//ro.uow.edu.au/cgi/viewcontent.cgi?article=1023&context=acsear20122012-12-04.

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16Dickinson D.Sustainability reporting by public agenciesInternational uptakeforms and practiceEB/OL.http//www.publicagencyreporting. org/fileadmin/user_upload/Research_Papers/EPA-ResearchPaper.pdf2007-05-29.

17GRI reportingPublic sector progressEB/OL.https//www.globalreporting.org/information/news-and-press-center/Pages/GRI-reporting-Public-sector-progress.aspx2013-01-10.

18A Sustainability Report for Historic ScotlandEB/OL. http//climatechangeblog.historic-scotland.gov.uk/wp-content/uploads/downloads/2012/07/A-Sustainability-Report-for-Historic-Scotland-2011-12-v1-1.pdf2011-12-01.

19Building Public Trust Awards 2012Sustainability reportingEB/OL. www.bptawards.com2012-11-01.

20Options for a Local Government Framework for MeasuringLiveabilityEB/OL.http//www.acelg. org.au/upload/program1/1329456702_Final_Report_-_ Liveability_Indicator_Frameworks _January_2012_v2.pdf2012-01-01.

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25Sean Gilbert.??????J.WTO ?2007754.

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