Year: 2025
Type: conference-paper
Abstract: The subject of the paper is financial and non-financial reporting in the public sector, with a special focus on the public sector of the Republic Serbia. The aim is to analyze the legal framework for financial reporting in the public sector of the Republic Serbia, as well as to highlight the importance of non-financial reporting in the form of sustainability reports and integrated reports. Through examples of best practices, the research examined how developed European countries implement these practices and the potential for implementing integrated reporting in public sector organizations in the Republic Serbia. The research results showed that public sector organizations, through sustainability and integrated reports, provide a broader scope of information, which impacts the transparency of reporting on the organizations' effects on society and the environment. This will improve public accountability and increase citizens' trust as users of public services. The main goal of this research is the identification and promotion of best practices through the analysis of how different European countries apply the principles of integrated reporting. By understanding the significance of integrated reporting, the research will point out the possibilities for its implementation in the public sector of the Republic of Serbia. The goal is to promote sustainable and integrated reporting in public sector organizations in Serbia to ensure transparency in operations and public sector accountability.
DOI: 10.46793/rz25.209m
Authors: Univerzitet u Novom Sadu, Ekonomski fakultet u Subotici, Ivana Medved, Dragana Đorđević, Univerzitet u Novom Sadu, Ekonomski fakultet u Subotici, Biljana Đuričić, Akademija strukovnih studija Zapadna Srbija, Odsek Užice, Nikola Rakić, Univerzitet u Novom Sadu, Ekonomski fakultet u Subotici
Language: English
Subfield: Strategy and Management
Domain: Social Sciences
Open Access status: gold
OpenAlex ID: W4411923838