QUEEN’S BUSINESS SCHOOL ACCOUNTING SEMINAR SERIES

Friday 10th October

11am

“Translating sustainability accounting and reporting (SAR) into the public sector – the case of the Republic of Ireland.”

Elaine Stewart

QUB/QBS

Abstract: This paper examines how sustainability accounting and reporting (SAR) reforms are enacted within public sector organisations (PSOs) in Northern Ireland (NI) and the Republic of Ireland (ROI). While international frameworks promote transparency and accountability, SAR adoption is rarely uniform; instead, practices are locally “translated” through organisational, institutional, and cultural contexts. Drawing on translation theory, the study explores current SAR agendas, key drivers, and perceptions across diverse categories of PSOs. A mixed methods design was employed, combining qualitative content analysis of annual reports (2019–present) from 20 PSOs with 22 semi-structured interviews involving 30 participants. Analysis using the GRI framework revealed varied thematic emphases; for example, local governments often prioritised community-related disclosures, while semi-states focused on occupational health and safety. Legislative and policy frameworks emerged as dominant drivers in ROI, where centralised mandates such as the Climate Action Act shaped more structured reporting. In NI, weaker guidance and political instability contributed to fragmented approaches and slower uptake. Interviews highlighted both the perceived value of SAR as a mechanism for accountability and benchmarking, and its challenges, including overlapping guidance, evolving definitions of sustainability, resource limitations, and cultural resistance. Applying Actor-Network Theory demonstrates that SAR adoption is not a linear implementation of tools but a dynamic, contested negotiation of meanings involving both human and non-human actors. The findings contribute to public sector accounting literature by showing how translation theory explains the divergence of SAR practices. Practically, they suggest the need for clearer mandates, streamlined guidance, enhanced training, and cross-border collaboration to stabilise and strengthen public sector sustainability reporting

QBS Conference Hub, Seminar Room 01.012