Integrated Reporting - A Diacronic Approach

Cosmulese, Cristina Gabriela

doi:10.4316/ejafb.2020.813

Cited by 1 publication

(1 citation statement)

References 5 publications

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“…Therefore, reporting non-financial information through corporate reporting practices contributes to improving transparency in the communication process with stakeholders and to short, medium and long-term decision-making by the entity's management, but also by investors or other users of integrated reporting (Cosmulese, 2020b).…”

Section: Conclusion and Perspectives On Integrated Reportingmentioning

confidence: 99%

Integrated Reporting and the Need of Improving the Communication Process With the Stakeholders

Ciubotariu,

Sandulachi

2021

EJAFB

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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.

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Section: Conclusion and Perspectives On Integrated Reportingmentioning

confidence: 99%