Adaptation of the International Integrated Reporting Manual for the public sector in government units to enhance sustainability
DOI:
https://doi.org/10.31272/jae.i140.1062Keywords:
International Integrated Reporting Manual for the public sector, sustainabilityAbstract
The research aims to identify the concept, importance and objectives of the international integrated reporting guide for the public sector and the guidelines on which it is based and the content elements, how to create value for stakeholders, and to know the role of integrated reporting in the public sector to enhance sustainability, and to present a proposed model for adapting integrated reporting in institutions of higher education, and the research concluded That higher education institutions enjoy a great position in society and it is their responsibility to improve the level of their financial, social and environmental performance through the application of international integrated reporting, which is a broad and useful field in the application of integrated reporting, given its focus on providing great value to society.
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