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Public sector organisations are being increasingly challenged to maintain or improve outcomes within the same or reduced resources. Communicating how, and how well prepared they are, to achieve this will be critical to public accountability. The <IR> Public Sector Pioneer Network has been established for organisations in the public sector to explore why and how the public sector should be adopting <IR>.
Why Integrated Reporting?
Integrated Reporting promotes a more cohesive and efficient approach to organisational reporting that draws on different reporting strands and communicates the full range of factors that materially affect the ability of an organisation to create value over time.
The International Framework is principles-based, allowing organisations to innovate and develop their reporting in the context of their own strategy, key drivers, goals and objectives. The framework can also be used to support integrated thinking to improve the performance of government agencies and entities like cities, local government, health and educational institutions, and non-governmental organisations (NGOs) in a similar way to the private sector.
CIPFA is developing an application note to help public sector organisations implement <IR>. It established an international working group which peered review the draft application note, and provided technical and professional advice during this project.