Harmonising impact: Implementing standardised sustainability reporting in municipal governance

Abstract

Background: This study examines the sustainability reporting (SR) practices within the City of Johannesburg (CoJ) and its associated entities, focussing on their alignment with the Global Reporting Initiative (GRI) Standards. Aim: The aim is to understand how the SR practices of the CoJ align with the GRI Standards and to identifying areas for improvement. Methods: The research employs secondary data analysis, scrutinising integrated reports, management reports and other governance documents to provide a comprehensive view of the municipality’s reporting mechanisms. Results: The findings reveal that the current state of SR is fragmented, lacking coherence and integration across various entities. Additionally, there are inconsistencies in stakeholder engagement, the application of the precautionary principle and the endorsement of sustainability commitments. Deficiencies were also identified in the organisational culture, governance structures and the management’s approach to sustainability. Conclusion: The study concludes that there is a need for a centralised and standardised reporting framework that aligns with GRI standards to enhance coherence and comparability. It also emphasises the necessity of improving stakeholder engagement processes, implementing a robust sustainability policy and fostering an organisational culture that supports sustainable practices. Contribution: This study contributes to the understanding of SR practices within municipal entities and offers recommendations for aligning with international SR standards. It highlights the importance of continuous improvement and adopting best practices to support the strategic objectives and Sustainable Development Goals of the CoJ.

Keywords

• sustainability reporting
• global reporting initiative standards
• integrated reporting
• municipality governance
• stakeholder engagement