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ACCA Strategic Professional · Strategic Business Leader · Public sector governance

A public transport authority is overseen by an independent board. Management proposes that complaints data, board minutes and performance against punctuality targets be published quarterly, while commercially sensitive supplier pricing stays confidential. A board member objects that any confidentiality undermines accountability. Which view is most defensible?

Limited confidentiality is defensible if it is justified by the public interest or procurement integrity, explained openly, and still subject to scrutiny by oversight bodies. Transparency does not require disclosing everything, but publishing only good news or leaving the decision to management alone would weaken accountability.

  1. ASelective confidentiality can be justified where disclosure would harm the public interest or competitive procurement, provided the reasons are explained and oversight bodies can still scrutinise the dataCorrect
  2. BAll information must be published without exception, otherwise the authority is not transparent
  3. COnly information that shows good performance should be published, to protect public confidence
  4. DConfidentiality should be decided by management alone, as the board has no role in disclosure policy

Explanation

Transparency is not absolute: legitimate exemptions such as commercial sensitivity are accepted if they are justified, limited and still open to scrutiny by auditors or regulators. Publishing everything could damage procurement value; publishing only good news is selective and misleading; disclosure policy is a board responsibility.

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