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 <IR> 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.

Is integrated reporting a new challenge for public sector entities?

Francesca, Manes-Rossi
2018

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.
AFRICAN JOURNAL OF BUSINESS MANAGEMENT
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Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11588/751145
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