Интегрираното отчитане – ново предизвикателство в корпоративното Отчитане

Integrated Reporting - New Challenge in a Corporate Reporting

Atanas Atanasov () and Rumyana Marinova

MPRA Paper from University Library of Munich, Germany

Abstract: Issues relating to the sustainable development of enterprises and the transparency of their financial statements become more relevant for their management and external users of information. Conventional (traditional) financial statements prepared based on applicable accounting standards are mainly aimed at external users of information and presents the main financial aspects of the business. We share the view that despite the increased demand for non-financial information benefits associated with its disclosure of some stakeholders look long-term and hard to accurately translating into quantifiable units, while short-term costs are visible and easily measurable. Some companies, though generally recognize the benefits of reporting nonfinancial information, are reluctant to actively pursuing policies in this area because of this belief. Stated objectives of integrated reporting very positive both from the point of view on and from the viewpoint potential stakeholders. We believe that the meaning of the introduction of integrated reporting should always be sought in the study of the benefits and effects on consumers and markets on the one hand and the costs of introducing them - on the other. Furthermore, we believe that the reporting of non-financial information should necessarily be linked to the development of a unified system of indicators in specific areas disclosure to be applied to enhance the comparability and the analytical quality of the information disclosed.

Keywords: Integrated reporting; non-financial information; IFIR; GRI (search for similar items in EconPapers)
JEL-codes: M0 M41 (search for similar items in EconPapers)
Date: 2017-07
New Economics Papers: this item is included in nep-acc
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Published in Management and Education 1.XIII(2017): pp. 106-113

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