Integrated Reporting in Public Sector Organisations: A Structured Literature Review

There is increasing acceptance of integrated reporting in the private sector while in the public sector it remains optional for most public sector organisations. The purpose of this study is to analyse the state of integrated reporting in the public sector by examining emerging themes and knowledge gaps to guide future research agendas. The study uses a structured literature review approach. A total of 54 research papers, using Scopus and Web of Science databases, were analysed; all papers were categorised and analysed in line with the three stage criteria adopted from the literature. The study found that the both the quantity and impact of papers on the subject matter are increasing; the most used research method is qualitative in nature (content analysis); integrated reporting research is focused on the preparer and other stakeholder groups are not engaged in a proportionate manner; public sector research on integrated reporting is heavily skewed in a European context, and as expected, the main type of public sector organisation studied is public entities. The study also identified areas for future research, the most significant of which relates to the need to expand the stakeholder groups engaged in public sector research. Despite the increased acceptance and adoption of the integrated reporting framework in the public sector, more research is required. The study contributes by revealing new insights that could help researchers consider multiple perspectives and the approach to take the public sector integrated reporting agenda forward.