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This paper examines the annual departmental reports prepared by Maltese government departments and highlights the gap between current practices and integrated reporting (IR). The authors suggest that principles and elements of IR could be gradually introduced in an effort to enhance transparency and accountability. The internalization of integrated thinking could also lead to enhanced value creation, and overcome the silo mentality that characterizes the Maltese public sector. Detailed guidelines for preparing ADRs urgently need to be developed in Malta—preparers should not expect to find them in the IIRC Framework, because they are not there.
Caruana et al. (Tue,) studied this question.