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Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality.

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Title: Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality.
Authors: Zorio‐Grima, Ana1 (AUTHOR) ana.zorio@uv.es, Hancu‐Budui, Andreea1 (AUTHOR)
Source: Business Strategy & the Environment (John Wiley & Sons, Inc). Jul2026, Vol. 35 Issue 5, p7296-7310. 15p.
Subject Terms: *Sustainable development reporting, *Sustainable development, Integrated reporting (Corporation reports), Public sector, Institutional isomorphism, Organization, Standard-setting organizations, Organizational governance
Abstract: Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability. This study examines the theoretical foundations of IR adoption in the PS and evaluates factors contributing to higher compliance with the IIRF. Through content analysis of 62 PS entities worldwide, we find that adherence to Global Reporting Initiative (GRI) standards, sustainable development goals (SDG) reporting and external assurance significantly enhance IR quality. Our findings confirm institutional isomorphism as the dominant theoretical explanation for IR adoption in the PS, as organizations mimic best practices from peers rather than being driven by legitimacy or stakeholder pressures. This study contributes to the literature by providing a larger and more comprehensive dataset than previous studies, offering insights into the evolving role of IR in the PS. [ABSTRACT FROM AUTHOR]
Copyright of Business Strategy & the Environment (John Wiley & Sons, Inc) is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)
Database: GreenFILE
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  Data: Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality.
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  Data: *<searchLink fieldCode="DE" term="%22Sustainable+development+reporting%22">Sustainable development reporting</searchLink><br />*<searchLink fieldCode="DE" term="%22Sustainable+development%22">Sustainable development</searchLink><br /><searchLink fieldCode="DE" term="%22Integrated+reporting+%28Corporation+reports%29%22">Integrated reporting (Corporation reports)</searchLink><br /><searchLink fieldCode="DE" term="%22Public+sector%22">Public sector</searchLink><br /><searchLink fieldCode="DE" term="%22Institutional+isomorphism%22">Institutional isomorphism</searchLink><br /><searchLink fieldCode="DE" term="%22Organization%22">Organization</searchLink><br /><searchLink fieldCode="DE" term="%22Standard-setting+organizations%22">Standard-setting organizations</searchLink><br /><searchLink fieldCode="DE" term="%22Organizational+governance%22">Organizational governance</searchLink>
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  Data: Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability. This study examines the theoretical foundations of IR adoption in the PS and evaluates factors contributing to higher compliance with the IIRF. Through content analysis of 62 PS entities worldwide, we find that adherence to Global Reporting Initiative (GRI) standards, sustainable development goals (SDG) reporting and external assurance significantly enhance IR quality. Our findings confirm institutional isomorphism as the dominant theoretical explanation for IR adoption in the PS, as organizations mimic best practices from peers rather than being driven by legitimacy or stakeholder pressures. This study contributes to the literature by providing a larger and more comprehensive dataset than previous studies, offering insights into the evolving role of IR in the PS. [ABSTRACT FROM AUTHOR]
– Name: AbstractSuppliedCopyright
  Label:
  Group: Ab
  Data: <i>Copyright of Business Strategy & the Environment (John Wiley & Sons, Inc) is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract.</i> (Copyright applies to all Abstracts.)
PLink https://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=8gh&AN=195154245
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        Value: 10.1002/bse.70542
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      – Code: eng
        Text: English
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        PageCount: 15
        StartPage: 7296
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      – SubjectFull: Sustainable development reporting
        Type: general
      – SubjectFull: Sustainable development
        Type: general
      – SubjectFull: Integrated reporting (Corporation reports)
        Type: general
      – SubjectFull: Public sector
        Type: general
      – SubjectFull: Institutional isomorphism
        Type: general
      – SubjectFull: Organization
        Type: general
      – SubjectFull: Standard-setting organizations
        Type: general
      – SubjectFull: Organizational governance
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      – TitleFull: Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality.
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            NameFull: Zorio‐Grima, Ana
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            – D: 01
              M: 07
              Text: Jul2026
              Type: published
              Y: 2026
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