Towards Integrated Reporting in the Public Sector

Luca Bartocci () and Francesca Picciaia ()
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Luca Bartocci: University of Perugia
Francesca Picciaia: University of Perugia

Chapter 12 in Integrated Reporting, 2013, pp 191-204 from Springer

Abstract: Abstract During the last 20 years, social, political and economic changes have impacted on the accountability concept in the public sector. In this context, public organizations are requested to improve their reporting processes, and disclose more accurate and complete information about their activities and results. In April 2013 the International Integrated Reporting Council issued the Consultation Draft of the International Integrated Reporting Framework, with the aim of contributing—among other things—to the initial integration of information regarding different forms of “capital” involved in the value creation processes of an organization. While primarily designed for private companies, the Consultation Draft can also be extended to the public sector. For this reason, in order to discuss the possibility to improve the level of accountability of public sector, this chapter intends to provide an introductory analysis on the applicability of the International Integrated Reporting Framework to public institutions.

Keywords: Public Sector; Public Institution; Public Sphere; Public Administration; Intellectual Capital (search for similar items in EconPapers)
Date: 2013
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DOI: 10.1007/978-3-319-02168-3_12

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