Integrated reporting: content, conceptual framework, and benefits

Hristiyan Stoyanov ()
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Hristiyan Stoyanov: University of Economics – Varna/Accounting Department, Bulgaria

ACCOUNTING AND CONTROL: TRADITIONS AND NEW CHALLENGES IN VALUE CREATION AND SUSTAINABILITY, 2025, issue 1, 238-245

Abstract: Integrated reporting combines the reporting of financial and non-financial information, demonstrating companies' commitment to their external environment. It focuses on the potential to create value, sustainability, and future development, rather than on the current state and the increase of financial results in the short-term period.

Keywords: Integrated reporting; sustainability; non-financial information; value creation (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:acctnc:y:2025:i:1:p:238-245

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