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This chapter explores State of the Environment (SoE) reporting by local governments.SoE reporting is an integral part of local government strategic planning and management processes and, in the state of New South Wales (NSW) in Australia, SoE reporting is mandatory.A study was conducted to analyse the content of 2003 supplementary SoE reports and their compliance with reporting guidelines.A sample of 136 SoE reports was analysed using the NSW Department of Local Government State of the Environment (SoE) Reporting Guidelines as a framework for content analysis.The results revealed significant variability in the SoE reporting practices.This variability was encountered, not only in volume of information reported, but also in the nature of the issues addressed, the indicators employed and in compliance with the guidelines.Further, while SoE reports are intended to provide data integral to the development of strategic management plans and processes, on average across all environmental sectors, only half of the councils surveyed provided information in sufficient specificity to address the environmental issues identified in SoE reports.In conclusion, we argue that councils are experiencing difficulties in implementing the requirements of the Local Government Act in relation to SoE reporting.
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