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Tweaking public sector reporting with integrated reporting (IR) concepts

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  • Josette Caruana
  • Ian Grech

Abstract

This paper examines the annual departmental reports prepared by Maltese government departments and highlights the gap between current practices and integrated reporting (IR). The authors suggest that principles and elements of IR could be gradually introduced in an effort to enhance transparency and accountability. The internalization of integrated thinking could also lead to enhanced value creation, and overcome the silo mentality that characterizes the Maltese public sector. Detailed guidelines for preparing ADRs urgently need to be developed in Malta—preparers should not expect to find them in the IIRC Framework, because they are not there.This paper examines how the concept of integrated thinking can improve existing reporting practices by government departments, leading to more efficient and effective public service provision. The authors view IR as a means to an end, that is, while they appreciate the intrinsic value of adoption on procedures, it is unnecessary to enforce a particular framework that requires an additional report.

Suggested Citation

  • Josette Caruana & Ian Grech, 2019. "Tweaking public sector reporting with integrated reporting (IR) concepts," Public Money & Management, Taylor & Francis Journals, vol. 39(6), pages 409-417, August.
    • Handle: RePEc:taf:pubmmg:v:39:y:2019:i:6:p:409-417
    DOI: 10.1080/09540962.2019.1583911
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    Cited by:

    1. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
    2. Yanqi Sun, 2023. "Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1668-1680, June.
    3. Yanqi Sun, 2024. "Does integrated reporting fit China? A contextual analysis for the innovation of sustainability reporting," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(10), pages 26313-26344, October.
    4. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    5. Cristina Alexandrina Stefanescu, 2021. "Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development," Sustainability, MDPI, vol. 13(8), pages 1-23, April.
    6. Kostenko, Olena & Kravchenko, Olena & Ovcharova, Natalia & Oleksich, Zhanna & Dmytrenko, Alla, 2021. "Integrated reporting in investment decision-making: bibliometric analysis of scientific landscape," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 7(2), June.

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