THEORETICAL INSIGHTS ON INTEGRATED REPORTING

Cristina Gabriela Cosmulese ()
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Cristina Gabriela Cosmulese: Stefan cel Mare University of Suceava, Romania

The USV Annals of Economics and Public Administration, 2020, vol. 20, issue 2(32), 129-139

Abstract: The need for forms of integrated reporting (IR), raised by public and private bodies, academia and financial operators, has in fact had the effect of instilling in companies a greater awareness of the need to incorporate greater coherence and a broader vision not only of the stricter economic and financial aspects, but also of a broader business perspective, regarding short-term time horizons, as well as risks and opportunities related to a wider range of internal and external factors of the entity. By studying the literature on this topic, the paper examines how this tool can support a more efficient flow of communication and interaction with external stakeholders and also try to highlight significant differences in the quality of disclosure of annual reports on sustainability and integrated reporting.

Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:scm:usvaep:v:20:y:2020:i:2(32):p:129-139

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