Grounded in legitimacy theory, this paper contributes to the study of integrated reporting (IR) practices in the public sector, focusing on state-owned enterprises (SOEs)—organizations situated at the boundary between the public and private sector. The findings demonstrate a fair degree of compliance with IR framework (IRF) requirements and identify size, social and environmental sensitivity and conciseness as relevant determinants. Empirical research on IR in the public sector has, to date, been minimal.
Corporate reporting metamorphosis: empirical findings from state-owned enterprises / Nicolo, G.; Zanellato, G.; Manes-Rossi, Francesca.; Tiron-Tudor, A.. - In: PUBLIC MONEY & MANAGEMENT. - ISSN 0954-0962. - 41:2(2021), pp. 138-147. [10.1080/09540962.2020.1719633]
Corporate reporting metamorphosis: empirical findings from state-owned enterprises
Manes-Rossi Francesca.;
2021
Abstract
Grounded in legitimacy theory, this paper contributes to the study of integrated reporting (IR) practices in the public sector, focusing on state-owned enterprises (SOEs)—organizations situated at the boundary between the public and private sector. The findings demonstrate a fair degree of compliance with IR framework (IRF) requirements and identify size, social and environmental sensitivity and conciseness as relevant determinants. Empirical research on IR in the public sector has, to date, been minimal.| File | Dimensione | Formato | |
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2020 Nicolo et al Corporate reporting metamorphosis empirical findings from state owned enterprises.pdf
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