[Abstract]Over the past several decades there have been many active discussions on corporate sustainability reporting in academic circles, but academic discussions about public sector sustainability reporting are still in their infancy. However, as the pressure to disclose public sector sustainability information has increased, public sector sustainability reporting has been increasingly focused on and addressed in academic discussions. Through a review of selected literature, this research explores the possibilities and challenges of public sector sustainability reporting. A necessary part of this discussion is to consider fully the distinctive characteristics and roles of the public sector. Moreover, it is important to consider whether sustainability reporting by the public sector can contribute to genuine sustainability and also fulfil the duty of proper accountability to stakeholders, rather than merely ensuring institutional and/or political legitimacy of executives or improving internal operational efficiency.

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