Integrated reporting in the public sector – special focus on portuguese public university

• Published in: GeSec : Revista de Gestão e Secretariado 2023-09, Vol.14 (3), p.4319-4330
• Main Author: Marques, Maria da Conceição da Costa
• Format: Article
• Language: English
• Subjects: Sustainability reporting
• ISSN: 2178-9010; 2178-9010
• DOI: 10.7769/gesec.v14i3.1894

Sustainability reporting began to emerge in the 1990s, with the aim of providing stakeholders with information on the company's performance through social, governance and environmental aspects (Eccles and Spiesshofer, 2017). The relevance of non-financial information has grown significantly, as more and more investors argue that financial information is not enough to understand the performance and value of the organization. At a time when companies want greater transparency, it is necessary that social justice and environmental protection are increasingly a reality. Information users, on the other hand, are more aware of the need to promote sustainable long-term profitability. Focusing on universities, these are essential pillars of society. Its main mission includes two main aspects, which are teaching and research; however, these entities were also called upon to contribute to society through the provision of services, their third mission. Do all public universities in Portugal produce sustainability reports? Or will it just be a few? The aim of this study is to carry out a survey of the accounts of these institutions, to assess whether they include sustainability reports, through which they convey to stakeholders their practices in this area.