The role of integrated reporting in improving the financial efficiency of the public sector

Abstract

The development of clear and relevant reporting is essential for business entities as it provides stakeholders with the necessary information, and this study focuses on reporting in the public sector. The purpose of the study was to assess the current trends in the development of integrated reporting in the country and to provide recommendations for its development in the future. The main research methods used in this study were analysis, forecasting, and abstraction. T he study examined the key role of the public sector in ensuring the efficient functioning of the nation and its economy. Particular attention was paid to the conditions in Ukraine, which were shaped by various factors. It was shown that