Public administration entities perform public affairs and their scope includes almost every element of the society. The efficiency, transparency and accountability of public administration entities are crucial for economic and social development. Traditional public administration should belong to the past. It needs its proactivity in business operations as well as openness to cooperation with entrepreneurs and citizens. Due to promote accountability and transparency, public administration entities should include principles of socially responsible business in their business operations. The purpose of abovementioned is to ensure a social and economic environment suitable for comfortable, balanced and normal life and development. Their activities should be focused on providing prompt, reliable as well as quality public services. State development strategy, public administration strategy with long-term development goals for period 2008 to 2020 as well as the National Development Strategy of the Republic of Croatia were adopted. The National Development Strategy of the Republic of Croatia contains links for sustainable public administration development. The abovementioned indicates a need for transparent and comprehensive reporting on public administration entities business operations. It goes beyond financial reporting, i.e. implies non-financial reporting.