Sustainability Reporting in the Public Sector

Abstract

This thesis examines how selected Danish municipalities engage in sustainability reporting, with a specific focus on their implementation and communication of the United Nations Sustainable Development Goals (SDGs) between 2016 and 2022. The study applies a mixed-methods approach, combining qualitative and quantitative content analysis to investigate reporting practices across seven municipalities selected for their diversity in size, geography, and political composition. The analysis draws on theoretical frameworks including stakeholder theory, legitimacy theory, accountability, and greenwashing, providing a comprehensive basis for interpreting the municipalities’ reporting behaviours. Particular attention is given to the extent of SDG integration, the use of the Greenhouse Gas Protocol (GHG) scopes 1, 2, and 3, and the broader strategic framing of sustainability initiatives. Findings indicate substantial variation in both the scope and depth of municipal sustainability reporting. These disparities are largely attributed to differences in political leadership, institutional priorities, and the absence of binding legal requirements. While some municipalities demonstrate a structured and consistent approach aligned with national and international guidelines, others exhibit fragmented or minimal engagement with the SDGs. The thesis concludes that although Denmark lacks mandatory sustainability reporting obligations for municipalities, there is growing voluntary interest in aligning with global sustainability standards. However, inconsistent methodologies and political fluctuations pose challenges to comparability and long-term accountability. The study contributes to the understanding of public sector sustainability governance and underscores the importance of clearer frameworks to support transparent and effective SDG reporting in the municipal sector.