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

dc.contributor.authorMontecalvo, Monica
dc.contributor.authorFarneti, Federica
dc.contributor.authorDe Villiers, Charl Johannes
dc.date.accessioned2019-05-22T07:11:08Z
dc.date.issued2018
dc.description.abstractThis 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.departmentAccountingen_ZA
dc.description.embargo2019-12-01
dc.description.librarianhj2019en_ZA
dc.description.urihttps://www.tandfonline.com/loi/rpmm20en_ZA
dc.identifier.citationMonica 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.issn0954-0962 (print)
dc.identifier.issn1467-9302 (online)
dc.identifier.other10.1080/09540962.2018.1477675
dc.identifier.urihttp://hdl.handle.net/2263/69193
dc.language.isoenen_ZA
dc.publisherRoutledgeen_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.subjectEnvironmental reportingen_ZA
dc.subjectSocial reportingen_ZA
dc.subjectPublic sector sustainability reportingen_ZA
dc.subjectIntegrated reporting (IR)en_ZA
dc.subjectState owned enterprises (SOEs)en_ZA
dc.subject.otherSDG-08: Decent work and economic growth
dc.subject.otherEconomic and management sciences articles SDG-08
dc.titleThe potential of integrated reporting to enhance sustainability reporting in the public sectoren_ZA
dc.typePostprint Articleen_ZA

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