INTEGRATED REPORTING AND THE NEED OF IMPROVING THE COMMUNICATION PROCESS WITH THE STAKEHOLDERS

Marius-Sorin Ciubotariu () and Ana-Maria Sandulachi ()
Additional contact information
Marius-Sorin Ciubotariu: Stefan cel Mare University of Suceava, 720229, Romania
Ana-Maria Sandulachi: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2021, vol. 17, issue 27, 70-76

Abstract: The current economic environment that is characterized by uncertainty and by the complexity of the business world, have led stakeholders to pay more attention to non-financial information, requiring entities to publish additional information on performance, corporate governance and sustainability. Thus, more and more companies have started to publish integrated reports that present this information in a concise and coherent way, facilitating decision-making processes for different stakeholders. The aim of this paper is to highlight the contribution of the integrated reporting to the improvement of the communication process with stakeholders by providing information that is not found in the traditional reports, but which have a major impact on the decision-making process. In this regard, the main results of the research are the presentation of the concept of integrated reporting as a corporate reporting tool, emphasizing the need to improve communication with stakeholders, as well as highlighting the importance and the way of using the non-financial information.

Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://accounting-management.ro/getpdf.php?paperid=27_9 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:17:y:2021:i:27:p:70-76

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).