Subject The article addresses the issues of integrated reporting and accountability and transparency in the activities of non-profit organizations in the public sector of economy and public commercial companies of various industrial affiliation. Objectives The article aims to develop a concept of preparation of integrated reporting in public sector organizations receiving budgetary funding. Methods For the study, I used methods of analysis, synthesis, generalization, abstraction, and comparison. Results The article introduces a concept of integrated reporting in public sector organizations. The concept focuses on the development of this type of reporting in relation to the public sector, and includes the roles of institutional stakeholders at each hierarchical level, stages of implementation, and the key tasks for each stage. Conclusions The proposed concept would contribute to greater transparency of public finances, efficiency in the use of budgetary funds, accountability of public organizations, and the ranking of Russia in the Global Competitiveness Index.
Keywords: integrated reporting, public sector, organization, concept, international framework
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