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SM ISO690:2012 COVAŞ, Lilia. Tendințe în raportarea de sustenabilitate. In: Strategii şi politici de management în economia contemporană, Ed. 3, 28-29 martie 2014, Chişinău. Chişinău: Departamentul Editorial-Poligrafic al ASEM, 2014, Ediţia 3, pp. 41-44. ISBN 978-9975-75-678-5. |
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Strategii şi politici de management în economia contemporană Ediţia 3, 2014 |
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Conferința "Strategii şi politici de management în economia contemporană" 3, Chişinău, Moldova, 28-29 martie 2014 | ||||||
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Pag. 41-44 | ||||||
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Integrated reporting is needed by business and stakeholders. Businesses need a reporting environment that is conducive to understanding and articulating their strategy, which helps to drive performance internally and attract financial capital for investment. Stakeholders need to understand how the strategy being pursued creates value over time. An integrated report is a concise communication about how an organization’s strategy, governance, performance and prospects, in the context of its external environment, lead to the creation of value in the short, medium and long term. |
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Cuvinte-cheie susteinability, corporate reporting, integrated reporting |
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