Integrated Reporting Application Note: Business Models in the Public Sector

The global push towards greater accountability and transparency has prompted organisations to take deliberate steps to improve their financial management and reporting systems. However, there has been much discussion of the need for organisations to report more effectively to stakeholders on their performance, viability and future projections.

Integrated Reporting Application Note – Business Models in the Public Sector is designed to guide public sector practitioners in the implementation of integrated reporting and to explore particular issues around the business model.

This application note considers public sector specific issues in relation to the International Integrated Reporting <IR> Framework published by the International Integrated Reporting Council (IIRC) in 2013 and is designed to help public sector organisations to identify and articulate the business model which they have in place.

This publication reviews the various stages that organisations use to determine their existing or new business models, and considers how these can be applied in the public sector context. Examples of organisations that have used integrated reporting are included in this publication.

This publication is available in online format only.

Details of licensing arrangements for other categories of purchaser, which includes those organisations operating shared service arrangements, are available from CIPFA's Publications Department.