The Rise of Integrated Reporting in the Public Sector: An Analysis of Transnational Governance Interactions

Caroline Aggestam Pontoppidan, Amanda Sonnerfeldt

Research output: Chapter in Book/Report/Conference proceedingBook chapterResearchpeer-review

Abstract

Integrated reporting (IR) in the public sector has been put forward as a framework to help public sector entities address diverse accountability requirements while gaining a greater understanding of the ways in which they create value. This chapter has a strong focus on understanding the emergence of IR in the public sector through a multi-stakeholder approach and a governance perspective. The chapter analyses the roles and interactions of various actors included in relevant policy-making or the process of transferring IR to the public sector. In attending to how governance interactions embed IR in the public sector, the chapter highlights the meaning of the term ‘public value’ and how this meaning is orchestrated in governance interactions.
Original languageEnglish
Title of host publicationNew Trends in Public Sector Reporting : Integrated Reporting and Beyond
EditorsFrancesca Manes-Rossi, Rebecca Levy Orelli
Number of pages20
Place of PublicationCham
PublisherSpringer
Publication date2020
Pages15-34
ISBN (Print)978303000552
ISBN (Electronic)9783030400569
DOIs
Publication statusPublished - 2020
SeriesPublic Sector Financial Management

Keywords

  • Transnational governance
  • Governance interactions
  • Multi-stakeholder approach

Cite this

Pontoppidan, C. A., & Sonnerfeldt, A. (2020). The Rise of Integrated Reporting in the Public Sector: An Analysis of Transnational Governance Interactions. In F. Manes-Rossi, & R. L. Orelli (Eds.), New Trends in Public Sector Reporting: Integrated Reporting and Beyond (pp. 15-34). Springer. Public Sector Financial Management https://doi.org/10.1007/978-3-030-40056-9_2