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Towards Integrated Reporting in the Public Sector

In: Integrated Reporting

Author

Listed:
  • Luca Bartocci

    (University of Perugia)

  • Francesca Picciaia

    (University of Perugia)

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.

Suggested Citation

  • Luca Bartocci & Francesca Picciaia, 2013. "Towards Integrated Reporting in the Public Sector," Springer Books, in: Cristiano Busco & Mark L. Frigo & Angelo Riccaboni & Paolo Quattrone (ed.), Integrated Reporting, edition 127, chapter 12, pages 191-204, Springer.
    • Handle: RePEc:spr:sprchp:978-3-319-02168-3_12
    DOI: 10.1007/978-3-319-02168-3_12
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    Citations

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    Cited by:

    1. Fabrizio Gran?, 2015. "Book Review," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2015(2), pages 139-148.
    2. Ioana Dorin & Ioan Rosca & Dana Andreea Costea & Cornel Suciu, 2020. "Integrated Reporting for Public Sector in EU. A case study," Academic Journal of Economic Studies, Faculty of Finance, Banking and Accountancy Bucharest,"Dimitrie Cantemir" Christian University Bucharest, vol. 6(1), pages 121-126, March.
    3. Giuseppe Nicol? & Gianluca Zanellato & Francesca Manes-Rossi & Adriana Tiron-Tudor, 2019. "Beyond Financial Reporting. Integrated Reporting and its determinants: Evidence from the context of European state-owned enterprises," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(2), pages 43-72.
    4. Tudor Oprisor & Adriana TIRON-TUDOR & Cristina Silvia NISTOR, 2016. "The integrated reporting system: a new accountability enhancement tool for public sector entities," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(139), pages 747-747.
    5. Sara Giovanna Mauro & Lino Cinquini & Elena Simonini & Andrea Tenucci, 2020. "Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports," Sustainability, MDPI, vol. 12(8), pages 1-19, April.
    6. Lucia Biondi & Enrico Bracci, 2018. "Sustainability, Popular and Integrated Reporting in the Public Sector: A Fad and Fashion Perspective," Sustainability, MDPI, vol. 10(9), pages 1-16, August.
    7. Giuseppe Nicolò & Gianluca Zanellato & Adriana Tiron-Tudor, 2020. "Integrated Reporting and European State-Owned Enterprises: A Disclosure Analysis Pre and Post 2014/95/EU," Sustainability, MDPI, vol. 12(5), pages 1-17, March.
    8. Tiron-Tudor Adriana & Jula Octavian & Martin Diana Lavinia & Zanellato Gianluca, 2019. "Integrated Reporting Framework Application: A European Case Study in the Financial Sector," Proceedings of the International Conference on Business Excellence, Sciendo, vol. 13(1), pages 227-240, May.
    9. Caterina Cavicchi & Chiara Oppi & Emidia Vagnoni, 2019. "On the feasibility of integrated reporting in healthcare: a context analysis starting from a management commentary," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(2), pages 345-371, June.

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