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Mihaela Turturea
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Mihaela Turturea: Bucharest University of Economic Studies

SEA - Practical Application of Science, 2015, issue 7, 565-571

Abstract: Nowadays business environment can be described through continuous changes, complexity, raising concerns regarding the limited non-renewable resources. Through changes in the reporting practice and by demonstrating a great commitment to responsible corporate day-to-day activities, companies are able to increase their performances on the market. This research aims to underline the performance achieved by “one of the earlier adopters” of integrated reporting by correlating financial performance indicators to its stock price evolution. The results show that responsible actions directed towards social and environmental causes demonstrate a more visible, transparent and active side of a business which helps companies in achieving higher performances.

Keywords: Integrated reporting; Complexity; Financial performance (search for similar items in EconPapers)
JEL-codes: M41 Q01 Q56 (search for similar items in EconPapers)
Date: 2015
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Handle: RePEc:cmj:seapas:y:2015:i:7:p:565-571