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Integrated reporting in the public sector
chapterposted on 2023-05-22, 18:19 authored by Lodhia, S, Kaur, A, Belinda WilliamsBelinda Williams
This chapter discusses the potential of integrated reporting for public sector organizations. It emphasises that the public sector is a useful context for exploring integrated reporting, given its societal and sustainability focus. Initially, the focus is on sustainability reporting and the evolution from this form of reporting to integrated reporting. The current status of integrated reporting in the public sector is then discussed. Further studies on integrated reporting and thinking in the public sector are needed to expand our knowledge and understanding of this mechanism and accordingly, the final section outlines future research opportunities.
Publication titleThe Routledge Handbook of Integrated Reporting
EditorsC de Villiers, P-C K Hsiao and W Maroun
Place of publicationUnited Kingdom
Rights statementCopyright 2020 The Authors