TOWARDS INTEGRATED REPORTING: ANALYSIS OF INFORMATION PUBLISHED ON THE COMPANIES’ WEBSITES THAT COULD BE PART OF THE INTEGRATED REPORTING

Marina Trpeska (), Zorica Bozinovska Lazarevska () and Atanasko Atanasovski ()
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Marina Trpeska: Faculty of Economics, Ss.Cyril and Methodius, Skopje
Zorica Bozinovska Lazarevska: Faculty of Economics, Ss.Cyril and Methodius, Skopje
Atanasko Atanasovski: Faculty of Economics, Ss.Cyril and Methodius, Skopje

Journal Articles, 2016, 73-89

Abstract: Integrated reporting is a new approach to corporate reporting which is rapidly gaining international recognition. Integrated reporting is based on integrated thinking, which include interconnectivity of strategy, performance, risk and incentives and helps to identify sources of value creation. In this paper are summarized the need for integrated reporting, companies’ benefits of its implementation as well as content of the integrated report. The aim of the paper is to increase the awareness of the companies about integrated reporting especially in the Republic of Macedonia due to the absence of its implementation in Macedonian companies realized by pre-research phase about implementation of integrated reporting conducted on companies listed on Macedonian stock exchange. Furthermore, as a result of the negative results from the pre-research phase, it is made qualitative analysis about publication of information through the companies’ websites that might be part of the integrated report if it commence to be prepared by the companies.

Keywords: integrated reporting; integrated report; integrated reporting framework (search for similar items in EconPapers)
JEL-codes: M40 M41 M48 M49 (search for similar items in EconPapers)
Date: 2016
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