Landmarks in the evolution of integrated reporting at international level
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TANASĂ (BRÎNZARU), Simona-Maria, MIHAILĂ, Svetlana, CIUBOTARIU, Marius Sorin. Landmarks in the evolution of integrated reporting at international level. In: International Business Information Management Association Conference: IBIMA 2019, 10-11 aprilie 2019, Granada. Granada: International Business Information Management Association, IBIMA, 2019, Ediția 33, pp. 3163-3171. ISBN 978-099985512-6.
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International Business Information Management Association Conference
Ediția 33, 2019
Conferința "33rd International Business Information Management Association Conference"
Granada, Spania, 10-11 aprilie 2019

Landmarks in the evolution of integrated reporting at international level


Pag. 3163-3171

Tanasă (Brînzaru) Simona-Maria1, Mihailă Svetlana2, Ciubotariu Marius Sorin1
 
1 „Ștefan cel Mare” University, Suceava,
2 Academy of Economic Studies of Moldova
 
 
Disponibil în IBN: 25 aprilie 2021


Rezumat

At present, integrated reporting is at the center of corporate reporting. Integrated reporting provides the broadest picture of an organization's work, ensuring the connectivity of financial and non-financial information, and adopts a long-term vision of the concept of integrated thinking and value creation for all stakeholders. The development of the concept of integrated reporting is closely linked to the evolution of sustainability reporting. Integrated reporting has a voluntary majority, with the exception of South Africa where it is mandatory for listed public companies. This paper aims to provide landmarks in the evolution of integrated reporting at international level, focusing on the evolution of sustainability reporting in Romania.At international level, integrated reporting has grown, but at the level of Romania we cannot talk about IR.

Cuvinte-cheie
CSR (corporate social responsibility), integrated reporting, Non-financial Declaration, Sustainability reporting