KEY PERFORMANCE INDICATORS DISCLOSURES BY THE INTEGRATED REPORTING

Bobitan Roxana-Ioana
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Bobitan Roxana-Ioana: WEST UNIVERSITY OF TIMISOARA

Annals - Economy Series, 2016, vol. 1, 151-157

Abstract: We are in a new era of corporate reporting where the corporate reporting landscape was changed. Institutional and small investors, financial analysts and other key stakeholders are demanding more information about long-term strategies and profitability of companies. Also, the increasing complexity of business models, growing awareness of climate change and resource scarcity and communication are expectations of the role of business in the 21st century and which the key of performance indicators (KPIs) is. The companies must change the way these KPIs are being incorporated throughout the annual report and how these are linked to the company’s strategy and business model, their risks and risk mitigation, and their incentive schemes. Regarding this, integrated reporting, continue to gain momentum, the spotlight on the depth, breadth and quality of KPIs being reported will only strengthen. The aim of this discussion paper is to describe which are the most important key performance indicators in sprit of integrating reporting. A good and very known example for the integrated reporting is Philips Electronics, the Dutch healthcare and lighting company, a pioneer that embrace this concept, and the paper make an analysis of the most important key performance indicators.

Keywords: corporate reporting; integrated reporting; key performance indicators (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2016:v:1:p:151-157

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