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Amanda Sonnerfeldt
Senior lecturer
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The rise of Integrated Reporting in the Public Sector : An analysis of transnational governance interactions
Author
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
- Accounting and Corporate Finance
Publishing year
2020-02-17
Language
English
Pages
15-34
Publication/Series
New Trends in Public Sector Reporting : Integrated Reporting and Beyond
Document type
Book chapter
Publisher
Palgrave Macmillan
Topic
- Business Administration
Keywords
- Transnational governance
- Governance interactions
- multi-stakeholder approach
Status
Published
ISBN/ISSN/Other
- ISBN: 978-3-030-40055-2
- ISBN: 978-3-030-40056-9