Article2018

The potential of integrated reporting to enhance sustainability reporting in the public sector

Monica Montecalvo · Federica Farneti · Charl de Villiers

145 citations0/0 files storedPublic Money & Management

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Corporate Social Responsibility Reporting Governance, Compliance, and Sustainability Financial Reporting and XBRL

Abstract

This paper examines the influence of integrated reporting (IR) on the sustainability reporting practices of a state-owned enterprise through a content analysis of their reports and interviews with report preparers. The findings show a steady increase in the quantity and quality of sustainability disclosures. In 2012, the organization chose to adopt the IR framework in order to enhance sustainability reporting for all stakeholders. The IR process resulted in a more balanced disclosure of material aspects of sustainability. However, while IR has the potential to enhance public sector sustainability reporting, inter-generational equity issues were ignored.

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References

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Cited by

2020Drivers of integrated reporting by state-owned enterprises in Europe: a longitudinal analysis 2019Sustainability disclosures of hybrid organizations: Swedish state-owned enterprises 2019The influence of integrated reporting and stakeholder information needs on the disclosure of social information in a state-owned enterprise 2023True transparency or mere decoupling? The study of selective disclosure in sustainability reporting 2021The quality of nonfinancial voluntary disclosure: A systematic literature network analysis on sustainability reporting and integrated reporting

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