Integrated Reporting for a Good Corporate Governance

Bobitan Roxana-Ioana () and Stefea Petru ()
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Bobitan Roxana-Ioana: West University of Timisoara
Stefea Petru: West University of Timisoara

Ovidius University Annals, Economic Sciences Series, 2017, vol. XVII, issue 1, 424-428

Abstract: Corporate governance has been developed due to financial crisis, climate change andglobalization. Corporate governance plays an important role in order to restore trust in businessand to rebuild relationships with investors and other stakeholders. In parallel with this trend,integrated reporting also has become common. The integrated reporting is a new form of corporatereporting aims to provide a holistic picture of an organization’s performance. The origin of integrated reporting lies in corporate governance, as a solution to demands oncorporate leadership regarding the sustainability, strategy, performance and risks. This help a company to reporting how its governance structure supports the organization’sability to create the value in the short, medium and long term and the integrated report can be usedas a corporate governance tool. The aim of this discussion paper is to describe these new conceptsand also, relationship between these.

Keywords: corporate reporting; integrated reporting corporate governance (search for similar items in EconPapers)
JEL-codes: M40 M41 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:424-428

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