The potential of integrated reporting to enhance sustainability reporting in the public sector
Item
-
Title
-
The potential of integrated reporting to enhance sustainability reporting in the public sector
-
Description
-
This paper examines the influence of integrated reporting (IR) on the sustainability reporting practices of a state-owned enterprise through a content analysis of their reports and interviews with report preparers. The findings show a steady increase in the quantity and quality of sustainability disclosures. In 2012, the organization chose to adopt the IR framework in order to enhance sustainability reporting for all stakeholders. The IR process resulted in a more balanced disclosure of material aspects of sustainability. However, while IR has the potential to enhance public sector sustainability reporting, inter-generational equity issues were ignored.
-
https://www.tandfonline.com/loi/rpmm20
-
2019-12-01
-
hj2019
-
Accounting
-
Creator
-
Montecalvo, Monica
-
Farneti, Federica
-
De Villiers, Charl Johannes
-
Date
-
2019-05-22T07:11:08Z
-
2018
-
Type
-
Postprint Article
-
Format
-
application/pdf
-
Identifier
-
Monica Montecalvo, Federica Farneti & Charl de Villiers (2018) The potential of integrated reporting to enhance sustainability reporting in the public sector, Public Money & Management, 38:5, 365-374, DOI: 10.1080/09540962.2018.1477675.
-
0954-0962 (print)
-
1467-9302 (online)
-
10.1080/09540962.2018.1477675
-
http://hdl.handle.net/2263/69193
-
Language
-
en
-
Rights
-
© 2018 CIPFA. This is an electronic version of an article published in Public Money and Management, vol. 38, no. 5, pp. 365-374, 2018. doi : 10.1080/09540962.2018.1477675. Public Money and Management is available online at : http://www.tandfonline.com/loi/mpin20.