Integrated reporting in the public sector – case study

Abstract

The paper aims to discuss IR adoption by some public and state-owned entities and identify steps that must be taken by (BKV Zrt.) in the IR implementation process. A fundamental lesson emerging from the case studies is that, as it stands, the IR Framework does not provide sufficient support for public sector entities. Thus, further effort should be made to interpret the peculiarity of public sector organizations. Also, how IR can be applied within Budapesti Közlekedési Zrt. with the expected benefits that may accrue, in addition, the costs that organizations incur in implementing IR must be considered.