EU city-capitals leading the way in sustainable integrated reporting practices
The article explores how public sector entities in the EU are moving towards integrated reporting, which combines financial and non-financial data for a more comprehensive view of performance. The researchers analyzed reports from five city-capitals to see how integrated reporting influences sustainability reporting practices. They found that sustainability reporting has evolved from just environmental concerns to a broader focus on social and economic aspects. This shift towards integrated reporting aligns with principles of good governance and transparency. Sustainability reporting can serve as a foundation for integrated reporting in the public sector, but there are challenges due to a lack of necessary data.