Enhancing accountability through integrated reporting in public higher education institutions: international evidence

Guler Aras, Ozlem Kutlu Furtuna and Evrim Hacioglu Kazak

Public Money & Management, 2025, vol. 45, issue 6, 615-623

Abstract: This article examines whether the integrated reports of higher education institutions (HEIs) take into account the guiding principles of the International Integrated Reporting Council (IIRC) framework. In terms of reliability and integrity, the empirical results show the lowest disclosure score, suggesting that there is still considerable room for improvement. Commitment to stakeholder guiding principles had the second lowest disclosure score due to the limited communication channels for public HEIs and the identification of key priorities in response to stakeholder demands. Public HEIs need to promote stakeholder engagement and create more holistic value for stakeholders to improve accountability. In addition, the authors found that the concept of materiality is still unclear, and its definition may therefore vary depending on the guidance and disclosure in the reports. The results serve as a roadmap for extending integrated reporting to policy-makers and as a guide for organizations planning to implement integrated reporting.

Date: 2025
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DOI: 10.1080/09540962.2024.2432453

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