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

  • Caroline Aggestam PontoppidanEmail author
  • Amanda Sonnerfeldt
Chapter
  • 39 Downloads
Part of the Public Sector Financial Management book series (PUSEFIMA)

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.

Keywords

Transnational governance Governance interactions Multi-stakeholder approach 

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Copyright information

© The Author(s) 2020

Authors and Affiliations

  • Caroline Aggestam Pontoppidan
    • 1
    Email author
  • Amanda Sonnerfeldt
    • 2
  1. 1.Department of Accounting and AuditingCopenhagen Business SchoolCopenhagenSweden
  2. 2.School of Economics and ManagementLund UniversityLundSweden

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