Reflections on New Trends in Public Sector Reporting: Integrated Reporting and Beyond

Public sector organisations (PSOs) today are urged to act within an extremely complex ‘web of accountability’. Discharging hier-archical and legal accountability is no longer sufficient: satisfying the information needs of superordinate bodies and obeying disclosure requests as mandated by laws and regulations are both seen as merely complying with obligations. The chapter aimed to discuss the role of new public sector reporting tools from two different perspectives. First, how they can impact the provision of information to and creation of opportunities for dialogue with various stakeholders, including citizens, public sector entities, supervising organ-isations and financial institutions. And second, how they can change the defined strategies and management activities, thus affecting routines, pro-cedures and reports.