Meeting Users’ Information Needs through Integrated Reporting

Jinga Gabriel () and Madalina Dumitru ()
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Jinga Gabriel: Bucharest University of Economic Studies

Ovidius University Annals, Economic Sciences Series, 2015, vol. XV, issue 1, 785-790

Abstract: One of the most debated issues included in the IIRC’s discussion paper was the consideration of the providers of financial capital as the primary intended users of the integrated reports. In this paper we determine which the salient stakeholders of the integrated reports are and which their needs are. In order to do this we analyse the evolution of the concept of stakeholder in the documents released by the International Integrated Reporting Committee.

Keywords: Integrated report; stakeholder; salience; information needs. (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2015
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xv:y:2015:i:1:p:785-790

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