THEORETICAL INSIGHTS ON INTEGRATED REPORTING
The need for forms of integrated reporting (IR), raised by public and private bodies, academia and financial operators, has in fact had the effect of instilling in companies a greater awareness of the need to incorporate greater coherence and a broader vision not only of the stricter economic and...
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| Format: | Article |
| Language: | English |
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Editura Univeristatii "Stefan cel Mare" din Suceava
2020-12-01
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| Series: | USV Annals of Economics and Public Administration |
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| Online Access: | http://annals.seap.usv.ro/index.php/annals/article/view/1280/1039 |
| Summary: | The need for forms of integrated reporting (IR), raised by public and private bodies, academia and financial
operators, has in fact had the effect of instilling in companies a greater awareness of the need to incorporate greater
coherence and a broader vision not only of the stricter economic and financial aspects, but also of a broader business
perspective, regarding short-term time horizons, as well as risks and opportunities related to a wider range of internal
and external factors of the entity. By studying the literature on this topic, the paper examines how this tool can support
a more efficient flow of communication and interaction with external stakeholders and also try to highlight significant
differences in the quality of disclosure of annual reports on sustainability and integrated reporting. |
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| ISSN: | 2285-3332 2344-3847 |