The potential of integrated reporting to enhance sustainability reporting in the public sector

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dc.contributor.author Montecalvo, Monica
dc.contributor.author Farneti, Federica
dc.contributor.author De Villiers, Charl Johannes
dc.date.accessioned 2019-05-22T07:11:08Z
dc.date.issued 2018
dc.description.abstract 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. en_ZA
dc.description.department Accounting en_ZA
dc.description.embargo 2019-12-01
dc.description.librarian hj2019 en_ZA
dc.description.uri https://www.tandfonline.com/loi/rpmm20 en_ZA
dc.identifier.citation 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. en_ZA
dc.identifier.issn 0954-0962 (print)
dc.identifier.issn 1467-9302 (online)
dc.identifier.other 10.1080/09540962.2018.1477675
dc.identifier.uri http://hdl.handle.net/2263/69193
dc.language.iso en en_ZA
dc.publisher Routledge en_ZA
dc.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. en_ZA
dc.subject Environmental reporting en_ZA
dc.subject Social reporting en_ZA
dc.subject Public sector sustainability reporting en_ZA
dc.subject Integrated reporting (IR) en_ZA
dc.subject State owned enterprises (SOEs) en_ZA
dc.title The potential of integrated reporting to enhance sustainability reporting in the public sector en_ZA
dc.type Postprint Article en_ZA


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