THEORETICAL INSIGHTS ON INTEGRATED REPORTING

• Main Author: Cristina Gabriela COSMULESE
• Format: Article
• Language: English
• Published: Editura Univeristatii "Stefan cel Mare" din Suceava 2020-12-01
• Series: USV Annals of Economics and Public Administration
• Subjects: integrated reporting; sustainable development; financial information; stakeholders’ demands
• Online Access: http://annals.seap.usv.ro/index.php/annals/article/view/1280/1039

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.