Amanda Sonnerfeldt

Senior lecturer, Assistant head Accounting and Corporate Finance, Department of Business Administration

The rise of Integrated Reporting in the Public Sector : An analysis of transnational governance interactions

Author

Caroline Aggestam Pontoppidan
Amanda Sonnerfeldt

Editor

Francesca Manes Rossi
Rebecca Levy Orelli

Summary, in English

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.

Department/s