Purpose This paper aims to investigate whether the key items encompassed in the new reporting trends are addressed in the current reporting set and, also, whether there are certain patterns regarding disclosure practices across a sample of reporting entities. Design/methodology/approach The research methodology takes into consideration both the financial and non-financial elements from the entities’ activities and embeds them in the analysis, in a more holistic frame offered by integrated reporting. The disclosure level is investigated using the six-tier capital model from the International Integrated Reporting Council Framework and the eight major principles from GRI guidelines. Furthermore, the cluster analysis is used to identify the disclosure practices patterns within some European Union local public administrations. Findings The level of disclosure within the analyzed entities is relatively high. Also, the results of the cluster analysis reveal some disclosure patterns, especially regarding the Anglo-Saxon and Northern local public administrations, the municipalities with the highest degree of disclosure of the sample. Research limitations/implications The most significant limitations are represented by the sample of municipalities, the language filter and the fact that only one-year data were considered for analysis. Practical implications The study can be useful to any other institutions under the dome of the public sector, willing to enhance public accountability throughout greater transparency. Also, it might help the public managers to outline a long-term development plan about how to create value and to whom, material issues, risks and strategy through the integrated reporting, a cornerstone for future changes. Moreover, it might also be a subject of interest in the research environment, offering new opportunities for further empirical studies, by applying and testing it in other public organizations. Originality/value The study provides an original assessment tool useful to improving the reporting process. Also, it can be useful to other public institutions that are willing to enhance public accountability throughout greater transparency.

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In Romania, 24 Skippers species have been reported so far, of which 14 found in the foothills zone, 6 found in the lowlands zone, 2 found in the montane zone, one found in the subalpine zone and one found in the alpine zone. The diagnosis, biology and ecology data, distribution density (known area), conservation status have been specified for each species. The distribution of each species in Romania is illustrated by maps, occurrences of each species were divided into three periods (1850-1950, 1950-1989, 1990-2018) using distinct symbols. Muschampia cribrellum and M. tessellum, two very rare species found in Europe, should be included in the list of protected lepidoptera of European Union.