Sustainability reporting by local governments: a magic tool? Lessons on use and usefulness from European pioneers
研究了阿姆斯特丹等六个欧洲城市政府可持续发展报告的设计与效果，发现报告能促进组织变革、管理和沟通，但也可能导致疲劳和终止。
A growing number of city governments worldwide engage in sustainability reporting, voluntarily and responding to legal pressures. Diverse practices emerged based on unique choices concerning formats, periodicity, authorship and dissemination efforts. Such design questions and associated outcomes are highly relevant for practitioners yet unaddressed in standard guidelines and most prior research that primarily concern content and conjectured reporting benefits. This article presents a framework suited to assessing real-life practices and outcomes. An exploratory evaluation in Amsterdam, Basel, Dublin, Freiburg, Nuremberg and Zurich suggests that sustainability reporting can benefit organizational change, management and communication yet also lead to ‘fatigue’ and discontinuation.