From Theory to Practice: A Literature Review of Theoretical Frameworks in Public Sector Sustainability Reporting

Abstract

This article reviews the evolution of corporate sustainability reporting (CSR) in the public sector, focusing on theoretical frameworks and their application in enhancing transparency and accountability. A systematic literature review of 126 journal articles was conducted to explore the theoretical underpinnings of CSR in the public sector, emphasizing economic, system-oriented, and multi-theoretical frameworks. The study identifies a shift from single-theory approaches to multi-theoretical models, reflecting the complexity of public sector sustainability reporting. Key trends include increased stakeholder engagement and the influence of international sustainability standards. This review provides a comprehensive analysis of CSR in the public sector, highlighting the theoretical evolution and suggesting future research directions to improve implementation and impact. The study is limited to published articles and may not capture all emerging practices. Further research could explore sector-specific reporting guidelines.