Title: Emerging Trends on Sustainability/Integrated Reporting: Public and Private Perspectives
Abstract: There has been increasing voluntary integration of social and environmental concerns into the organizations' strategy and their interaction with other stakeholders. The public sector, in particular, plays an important role, not only in promoting social responsibility practices but also in its application to its own structures and should set an example to the private sectors and the citizens. In the context of the strategy at the international level to the achievement of sustainable development, it is increasingly recognized that the disclosure of information on matters of social responsibility/sustainability is a key element in the transparency and accountability of organizations, both public and private. The objective of this paper is to analyze the evolution in the reporting of organizations, namely the progress from traditional financial information to non-financial information reporting, in particular, the sustainability report and the integrated report. We highlight the specificities of reporting in the public sector perspective. The main international reporting frameworks (such as the Global Reporting Initiative and the International Integrated Reporting Council) and recent developments in non-financial reporting within the European Union (EU) are explored. Finally, the connection between the report and the Sustainable Development Goals (SDGs) of Agenda 2030 is also analyzed.
Publication Year: 2020
Publication Date: 2020-01-01
Language: en
Type: book-chapter
Indexed In: ['crossref']
Access and Citation
Cited By Count: 3
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