INTEGRATED REPORTING – A NEW PARADIGM OF CORPORATE SUSTAINABILITY REPORTING

Diana Armean and Ana Alexandra Gora

Business Excellence and Management, 2017, vol. 7, issue 1, 45-65

Abstract: The framework presents the stage of knowledge regarding integrated reporting, the premises of appearance as well as the development over time. In order to achieve the main objective of the paper, we approached concepts such as integrated reporting, sustainable development, the analysis of long-term value creation process, the business models which are the foundation of the company’s business, capital and stakeholder engagement. The research methodology corresponds to the research objective of a study on the content of the annual reports presented by the company. The basis of the research is OMV Petrom, where we have apreciated the level of integration and we briefly presented the content of the sustainable report in order to illustrate the company’s significant interest in sustainable development as well as value creation for both shareholders and society. The main result of the research is that OMV Petrom is committed to social, environmental, community involvement that leads to short, medium and long-term value creation. It also provides up-to-date and transparent financial information as well as business model information in order to be a high level of satisfaction among shareholders and investors regarding the information provided. The company is committed to sustainable development, actions on social responsibility, environmental and community involvement, stakeholder engagement compiling sustainability reports

Keywords: Integrated reporting; Sustainable development; Value creation process; Stakeholders; Business model; Capital (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:rom:bemann:v:7:y:2017:i:1:p:45-65

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