Sustainability and integrated reporting by the public sector and not-for-profit organizations

Drivers and outcomes of effective reporting (Chapter 8 and 9) in the private sector are usually applicable for the public/not-for-profit sector. There are, however, some important differences. Accountability and transparency are especially relevant for the latter given their position as providers of essential goods and services to the public. The use of integrated and sustainability reporting frameworks by entities which are not required to generate financial returns for stakeholders also needs to be carefully considered. Overall, there is a lack of integrated and sustainability reporting research by the public and not-for-profit sectors despite their important position in the global economy.