A comparative analysis of public and private sector sustainability reporting of goals and targets

This thesis aims to investigate the key linkages between public and private sector sustainability reporting of goals and targets. Employing a case study method of Canadian organizations, a content analysis of 109 sustainability reports, along with 22 in-depth interviews were conducted. A review of the literature revealed that extant research in the field of sustainability reporting largely focuses on the private sector, with little attention given to the public sector. Even more so, few studies have explored the linkages between the two sectors. Therefore, this study aims to address an important research gap. Drawing insight from institutional theory, the study provides a comprehensive analysis of the key similarities and differences in public and private sector sustainability reporting goals and targets. Further, it works to outline the advantages, disadvantages, barriers and challenges to linking goals and targets. Finally, it concludes with recommendations on how linking reporting of goals and targets between the public and private sectors should be fostered.