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Integrated Reporting in the European Public Sector: It’s time to act!

July 6, 2021

The European Organisation of Supreme Audit Institutions (EUROSAI) and the European Confederation of Internal Audit Institutes (ECIIA) are working together to promote good governance, accountability and audit across the European public sector. As a result of this collaboration, we have been working on a common project to determine the extent to which Integrated Reporting has been, or is expected to be, adopted in the European Public Sector.

The objective of our work is to identify, share and promote best practices by discovering how various European countries have taken on board the principles of Integrated Reporting. Representatives from across the European public sector have been asked about the extent of their adoption of both Non-Financial Reporting and Integrated Reporting, including the information they have included in their Integrated Reports, the extent to which adoption has been voluntary/ mandatory,  the standards and guidance used and the roles of internal and external auditors. Further information has been gathered on the benefits that Integrated Reporting brings, the challenges of adopting it and the process. We also identified a number of inspiring practices.

This paper sets out the results of our work to date based on surveys, webinars, research and knowledge gained from our members, public sector practitioners and representatives from the academic world.

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