SUSTAINABILITY REPORTING BY LOCAL GOVERNMENTS: TRENDS, THEMES AND RESEARCH TRAJECTORIES

Abstract

Local governments play an important role in translating global sustainability commitments into locally accountable policies and practices. However, research on their sustainability reporting remains fragmented across disciplines and reporting traditions. This study examines the development, intellectual structure and future trajectory of on sustainability reporting research by local governments. Bibliometric analysis was conducted to analyse 86 English language journal articles indexed in Scopus between 1995 and June 2026. Following systematic screening and bibliographic data harmonisation, BiblioSpy was used to examine publication and citation trends, influential journals and documents, author keyword co- occurrence and thematic evolution. Content analysis was also used for selected influential articles. The findings identify three phases of literature development: exploration, consolidation and expansion, with publication grew significantly after 2021. The field is interdisciplinary and geographically concentrated, with a limited group of public sector accounting, public management and sustainability journals providing substantial intellectual influence. Five interconnected themes were identified; institutionally embedded environmental reporting; public sector reporting architecture and transparency; accountability and stakeholder engagement; SDG localisation and sustainability governance; and reporting measurement, benchmarking and organisational determinants. The literature has moved from descriptive studies of voluntary environmental disclosure towards SDG alignment, integrated reporting, digital communication and the governance implications of sustainability information. The study conceptualises local government sustainability reporting as a multilevel accountability system shaped by institutional, political, organisational and stakeholder influences. It also distinguishes reporting adoption, reporting quality, organisational use and accountability outcomes. The reporting of sustainability information does not by itself establish that such information is used in decision making or results in a stronger public accountability. Future research should focus on developing economies, comparative and longitudinal designs, climate and biodiversity reporting, artificial intelligence, and the effects of sustainability disclosure on budgeting, policy learning, citizen scrutiny and public value. For practitioner, the study suggest that sustainability information should be integrated into municipal planning, budgeting, performance management and annual reporting.