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Open Universiteit Nederland

1. Straten van der, MLJW. Gemeentelijke duurzaamheidsverslagen. Publiceren Nederlandse gemeenten en waarom (niet)? .

Degree: 2016, Open Universiteit Nederland

Sustainability reporting has been topic of scientific research for years and has mainly focussed on the profit sector. Also the public sector is an interesting area for research on sustainability reporting. Looking at sustainable development, the public sector can compensate where markets (profit sector) fail, and the public sector is able, in certain occasions, to influence sustainable development directly. Furthermore international organizations like the EU have advised that the public sector takes responsibility for sustainable development and provides information about it. So far it has never been studied whether and to what extent Dutch municipalities publish sustainability reports, which motivations apply and whether the determinants (size and political colour) influence publishing a sustainability report. Purpose of this study is to explore the abovementioned topics in order to get an enriched insight in how sustainability reporting among Dutch municipalities can be promoted. Further this study provides additional insight in the theoretical motives for voluntary sustainability reporting. For Dutch municipalities there is no legal obligation to publish a sustainability report. Voluntary sustainability reporting can be explained by the following 4 theories: 1. Legitimacy theory: organizations experience a social contract with the society that provides the organization with a reason for existence. Part of this contract is the impact of the organization in the social and environmental field. An organization can publish information in order to compensate negative impact; 2. Institutional theory: internally in organizations it has become a normative thing to publish a sustainability report; 3. Stakeholder theory: organizations publish a sustainability report in order to meet stakeholders’ expectation; 4. Signaling theory: using a sustainability report, a signal is given by an organization that the organization is positively different from comparable organizations. Together the Dutch municipalities comprise a substantial sector. Dutch municipalities are active in the field of sustainability and have mandatory tasks in the field of sustainability. Sustainability reporting can be implemented in the following ways: • A separate report; • Assigning a programme and or paragraph in the budget an annual report; • Process sustainability topics in the budget and annual report; • Publish sustainability information on the website; • Publish an interactive sustainability report on the website; • Via minutes of meeting of the board; • Operation plans. This study was carried out via desk research, questionnaires and statistical tests Municipalities publish an online sustainability report to a limited extent (17%). Assigning a programme and or paragraph on 2014 is done by 15% of the municipalities. Those municipalities that do not publish a report neither assign a programme and or paragraph, process sustainability topics in the annual report. This applies to 68% of the non-reporting municipalities. The…

Subjects/Keywords: Sustainaibility reporting; motives; determinants; municpalities; annual report

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APA · Chicago · MLA · Vancouver · CSE | Export to Zotero / EndNote / Reference Manager

APA (6th Edition):

Straten van der, M. (2016). Gemeentelijke duurzaamheidsverslagen. Publiceren Nederlandse gemeenten en waarom (niet)? . (Masters Thesis). Open Universiteit Nederland. Retrieved from http://hdl.handle.net/1820/7276

Chicago Manual of Style (16th Edition):

Straten van der, MLJW. “Gemeentelijke duurzaamheidsverslagen. Publiceren Nederlandse gemeenten en waarom (niet)? .” 2016. Masters Thesis, Open Universiteit Nederland. Accessed April 19, 2019. http://hdl.handle.net/1820/7276.

MLA Handbook (7th Edition):

Straten van der, MLJW. “Gemeentelijke duurzaamheidsverslagen. Publiceren Nederlandse gemeenten en waarom (niet)? .” 2016. Web. 19 Apr 2019.

Vancouver:

Straten van der M. Gemeentelijke duurzaamheidsverslagen. Publiceren Nederlandse gemeenten en waarom (niet)? . [Internet] [Masters thesis]. Open Universiteit Nederland; 2016. [cited 2019 Apr 19]. Available from: http://hdl.handle.net/1820/7276.

Council of Science Editors:

Straten van der M. Gemeentelijke duurzaamheidsverslagen. Publiceren Nederlandse gemeenten en waarom (niet)? . [Masters Thesis]. Open Universiteit Nederland; 2016. Available from: http://hdl.handle.net/1820/7276

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