Is integrated reporting a new challenge for public sector entities Hot
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Uploaded by francesca Manes Rossi
Uploaded date: April 14, 2018
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Publication date
April 14, 2018
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Paper language
Abstract
Integrated reporting (IR) is a new communication tool that is gaining increasing attention among
scholars, practitioners, and standard setters in both the private and public sectors. Therefore, it is
important to discuss the suitability of the framework proposed by the International Integrated Reporting
Council (IIRC). This paper offers some reflections based on case studies of public entities that differ in
terms of legal structures, locations, and business models to demonstrate—despite legal and cultural
requirements—that some common features exist. The primary aim is to discuss whether IR represents a
new challenge for public sector organisations, specifically regarding their stakeholder engagement and
their pursuit of greater accountability. In doing so, the selected case studies are examined through a
theoretical framework based on the growing IR literature and specific objectives recognised by the
Framework. The results that emerge from this study can be beneficial for both scholars and
practitioners, enabling the identification of new paths towards improving reporting in public entities to
achieve high stakeholder engagement and overcome the possible limitations of the IR model that has
been proposed thus far.
scholars, practitioners, and standard setters in both the private and public sectors. Therefore, it is
important to discuss the suitability of the framework proposed by the International Integrated Reporting
Council (IIRC). This paper offers some reflections based on case studies of public entities that differ in
terms of legal structures, locations, and business models to demonstrate—despite legal and cultural
requirements—that some common features exist. The primary aim is to discuss whether IR represents a
new challenge for public sector organisations, specifically regarding their stakeholder engagement and
their pursuit of greater accountability. In doing so, the selected case studies are examined through a
theoretical framework based on the growing IR literature and specific objectives recognised by the
Framework. The results that emerge from this study can be beneficial for both scholars and
practitioners, enabling the identification of new paths towards improving reporting in public entities to
achieve high stakeholder engagement and overcome the possible limitations of the IR model that has
been proposed thus far.
Preferred Citation
Manes-Rossi, F. (2018). Is integrated reporting a new challenge for public sector entities?. African Journal of Business Management, 12(7), 172-187.
Keywords
Integrated reporting; public sector entities; accountability; IIRC
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Category
Financial accounting
Type of Paper
Published paper