INTEGRATED REPORTING - THE FUTURE OF FINANCIAL REPORTING

Diana Sabina COZMA Ighian ()
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Diana Sabina COZMA Ighian: Associate professor Tehnical University of Cluj Napoca

Internal Auditing and Risk Management, 2015, vol. 38, issue 1, 125-134

Abstract: From investors’ point of view, financial results are not sufficient to offer an overview of a given business. To provide an overview on the activity of an entity, reports will need to include both the traditional financial and non-financial part to provide information on sustainable development, the impact of the activity on the environment, and social responsibility.\r\n\r\n The main purpose of this article is to ascertain the current state of social responsibility concerns and integrated reporting entities, given the need for a more comprehensive reporting system, showing how the activity of large companies affects the public interest, environment and society

Keywords: corporate social responsibility; integrated reporting (search for similar items in EconPapers)
JEL-codes: M14 M41 O47 (search for similar items in EconPapers)
Date: 2015
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:ath:journl:v:38:y:2015:i:1:p:125-134

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