Adopting The Concept Of Integrated Reporting And Its Reflection On Disclosure In Non-Profit Government Units

Abstract

The paper aims to identify the concept and objectives of integrated business reports, guidelines and elements of their information content, as well as accounting disclosure in non-profit government units. The researcher community was represented by non-profit government units, while the paper sample was selected by The University of Baghdad as a mean sample of the paper, to achieve the goal of the paper, the paper prepared a survey form to measure the level of application of financial and non-financial indicators according to the elements of the integrated report with the use of the indicators of the Global Reporting Initiative (GRI) in addition to preparing a proposed model for an integrated report for the government unit University of Baghdad and relying on financial and non-financial reports for 2019, the most prominent findings of the paper are that the availability and integration of financial information on the activities of the government unit with non-financial information related to social and environmental issues, in addition to strategy, governance and disclosure within integrated reports will enable users of information to understand the relationship between this information, which leads to the evaluation of the performance of the government unit correctly and its ability to create and maintain value, and that the level of disclosure according to the international framework (IR) of the government unit / University of Baghdad (38%) which is a percentage Weak disclosure compared to (100%), the researcher recommended that The University of Baghdad /Paper Sample adopt the Framework of International Integrated Reporting (IR) because of its detailed and comprehensive presentation of all financial and non-financial information in a transparent and credible manner, especially since many non-profit government units have begun to take serious steps towards adoption because of the significant benefits it provides internally and externally.