"European Proceedings of Social and Behavioural Sciences" - 2023 : Benefits and Obstacles of Integrated Reporting in the Public Sector

Nik Haslizawaty, Abdul Halim (2023) "European Proceedings of Social and Behavioural Sciences" - 2023 : Benefits and Obstacles of Integrated Reporting in the Public Sector. "European Proceedings of Social and Behavioural Sciences", 131. pp. 1-1281. ISSN 2357-1330

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Abstract

This article presents the benefits and obstacles of integrated reporting implementation in public sector organizations. Public sector is suitable to apply integrated reporting concept due to its critical role to deliver public value to the society. The review of prior literature highlights the potential benefits of integrated reporting, including enhanced stakeholder engagement, increased accountability and transparency, and a better holistic view of an organization. Additionally, the paper identifies several obstacles regarding the implementation of public sector integrated reporting, including data collection and analysis, resistance to change, and a need for more standardization of the integrated reporting framework. To address these obstacles, the paper suggests various strategies, such as increasing internal capacity, involving stakeholders in the reporting process, and leveraging technology to expedite the reporting process. Overall, the paper suggests that although public sector implementation of integrated reporting may be difficult, the possible benefits promote organizations seeking to improve accountability and transparency.

Item Type:	Article
Uncontrolled Keywords:	Benefits, Integrated Reporting, Obstacles, Public Sector
Divisions:	Institute of Graduate Studies (IGS)
Depositing User:	LIBRARY2 UPTM
Date Deposited:	04 Jul 2025 07:54
Last Modified:	04 Jul 2025 07:54
URI:	http://eprints.kuptm.edu.my/id/eprint/4764

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