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Integrated Reporting in the Public Sector: How Is the Research Developing?

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Non-financial Disclosure and Integrated Reporting

Part of the book series: SIDREA Series in Accounting and Business Administration ((SSABA))

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Abstract

Integrated reporting has been first introduced in the private sector as a voluntary reporting tool and, more recently, it has been adopted in the public sector where new reporting instruments have been developed to address multiple stakeholders’ needs. In particular, integrated reporting has been introduced as a potential means to integrate financial and non-financial information in the same document and hence overcome the limitations of financial reporting. However, despite the relevance of the topic, it is still under-developed and the empirical evidence on experiences with integrated reporting in public sector organizations is limited, especially if compared to the private sector. To enhance the debate and development of the topic, the current chapter provides a review of the current state of knowledge on integrated reporting in the public sector. The study is particularly interested in understanding on which theoretical roots the research on integrated reporting is built. Accordingly, the review systematizes how the debate has developed up to now and what theoretical approaches have been adopted. On the basis of these results, it finally draws some implications and avenues for future research.

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Author information

Authors and Affiliations

  1. Department of Management, Ca’ Foscari University, Venezia, Italy

    Marisa Agostini

  2. Department of Mathematics, Computer Science and Economics, University of Basilicata, Potenza, Italy

    Ferdinando Di Carlo

  3. Institute of Management, Sant’Anna School of Advanced Studies, Pisa, Italy

    Sara Giovanna Mauro

Authors
  1. Marisa Agostini
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  2. Ferdinando Di Carlo
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  3. Sara Giovanna Mauro
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Corresponding author

Correspondence to Sara Giovanna Mauro .

Editor information

Editors and Affiliations

  1. Institute of Management, Sant’Anna School of Advanced Studies, Pisa, Italy

    Lino Cinquini

  2. Department of Management and Business Administration, “G. d’Annunzio” University of Chieti-Pescara, Pescara, Italy

    Francesco De Luca

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Agostini, M., Di Carlo, F., Mauro, S.G. (2022). Integrated Reporting in the Public Sector: How Is the Research Developing?. In: Cinquini, L., De Luca, F. (eds) Non-financial Disclosure and Integrated Reporting. SIDREA Series in Accounting and Business Administration. Springer, Cham. https://doi.org/10.1007/978-3-030-90355-8_14

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