Integrated Reporting for Public Sector in EU. A case study

Ioana Dorin (), Ioan Rosca (), Dana Andreea Costea () and Cornel Suciu ()

Academic Journal of Economic Studies, 2020, vol. 6, issue 1, 121-126

Abstract: Sustainability reporting encompasses corporate reporting beyond traditional financial reporting into broader features of corporate performance and effect, including environmental, social and economic topics, and some durable outlooks. This paper studies the state of the art at a certain momentum for integrated reporting for public sector, with focus on the latest reports from five city-capitals from European Union. We have known for several years already a type of mixed reports (that included sustainability disclosure and non- financial data). The aim of this paper is to examine the influence of integrated reporting (IR) on the sustainability reporting practices of these entities. This paper presents a useful analysis of developments in sustainability reporting towards integrated reporting. It describes how reporting has evolved from environmental reporting to broader sustainability reporting, and the latest development towards integrated reporting. Many elements of sustainability reporting, such as the stakeholder perspective and employee participation, link directly to new public management, good governance and transparency. This paper examines the influence of the new introduced concept of integrated reporting (IR) on the sustainability reporting practices of these entities, using mostly a documentary research approach and its main objective is to characterize the recent stage in the development of integrated reporting, incorporating the newest ideas, date and featuring new trends in public sector reporting the perspective of adopting an integrated reporting system for public entities. In the case of sustainability reports, which some public sector entities already presents, either voluntarily or as a result of policy and regulation. Sustainability reporting can therefore provide a platform for gathering any sustainability data that is needed in an integrated report. The main limits of the study derives from privation of data needed, reporting practice regarding integrated reports in the public sector.

Keywords: Integrated Reporting; Sustainability Reporting; Public Sector (search for similar items in EconPapers)
JEL-codes: M14 M49 O35 (search for similar items in EconPapers)
Date: 2020
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