URGENCY: THE NEED FOR DISCLOSURE OF SUSTAINABILITY REPORTS IN THE PUBLIC SECTOR

Abstract

The aim of this research is to provide an overview of the importance of implementing sustainability report disclosure in the public sector. This type of research is qualitative research using literature study and observation methods. The background of this research begins with recent movements in sustainable development that have increased the need for sustainability reporting in the public sector at various levels of government from central to regional levels. For example, institutions in Australia, Hong Kong, Japan, New Zealand and the UK are involved in reporting that includes environmental and social impacts of their operations. The results of this research provide considerations in the application of sustainability reports in the public sector such as in local governments, NGOs and the education sector, also encourage the socialization of sustainability reports in the public sector, including millennial accountants, and encourage the issuance