1. bookVolume 14 (2020): Issue 1 (June 2020)
Journal Details
License
Format
Journal
eISSN
2668-3989
First Published
30 Sep 2019
Publication timeframe
1 time per year
Languages
English
access type Open Access

Integrated Reporting Performance – Effect of Organizational Behavior Development

Published Online: 01 Feb 2020
Volume & Issue: Volume 14 (2020) - Issue 1 (June 2020)
Page range: 13 - 20
Journal Details
License
Format
Journal
eISSN
2668-3989
First Published
30 Sep 2019
Publication timeframe
1 time per year
Languages
English
Abstract

The effects of the economic crisis and the numerous financial failures of major companies call into question the reliability of financial reporting, which is considered insufficient in reflecting the clear and complete picture of performance, assessed in financial, environmental and social dimensions. In order to obtain an integrate report, it is necessary to combine both financial and non-financial information. Non-financial reporting supports and complements the classic ones, but the complexity of the information provided must also be taken into account, as the phenomenon of opacity may occur, not only due to lack of transparency but also due to difficulty of understanding by users and producer of financial information. Therefore, in the context of long-term global interests, to support sustainable development it becomes important to bring to the research area the identification of the current stage of implementation of integrated reporting with the exemplification of the ranking of sustainability reports of companies listed on the Bucharest Stock Exchange (BSE).

Keywords

JEL Classification

Albu N., Albu C., Dumitru M., Dumitru V. (2013). Pluralitate sau convergență în standardele de raportare a sustenabilității?, Revista Amfiteatrul Economic, Volum 15; 7/2013.Search in Google Scholar

Botez D., (2013). Raportarea integrată – sfârșit sau un nou început pentru raportarea financiară?, Revista Audit Financiar, Ediția a II-a, 2013, pg. 27.Search in Google Scholar

Consiliul Internațional de Raportare Integrată, Prototype Framework – Working Draft, 2012.Search in Google Scholar

Ernst&Young, Curs Integrated reporting. Elevating value, 2014.Search in Google Scholar

Hurghis R. (2017) Raportarea integrată și caracteristicile consiliului de administrație, Revista CAFR Nr.145.Search in Google Scholar

Ighian C. (2016). Inovarea în domeniul contabilității – Raportarea integrată, Institutul de Economie Mondială, București, pg.26-34.Search in Google Scholar

International Federation of Accountants, (2017). Îmbunătățirea raportării organizaționale; Cheia raportării integrate.Search in Google Scholar

OMFP nr. 1938/2016 privind modificarea și completarea unor reglementări contabile.Search in Google Scholar

Lapteș R., Sofian I., (2016). A new dimension of the entities financial reporting: Integrated Reporting, Buletinul Universității Transilvania din Brașov, Seria Economică, Volumul 9.Search in Google Scholar

Nechita E. (2019). Analiza relației contabilitate – dezvoltare sustenabilă. Rolul contabilității și al profesiei contabile asupra dezvoltării sustenabile, Revista CAFR nr. 155.Search in Google Scholar

Sriani D., Agustia D. (2020). Does voluntary integrated reporting reduce information asymmetry? Evidence from Europe and Asia, Helyon 6, 2020, Indonesia.10.1016/j.heliyon.2020.e05602Search in Google Scholar

Zaharie M. (2004). Inovarea – o nouă abordare a serviciilor contabile, Revista CECCAR, pp.9-12.Search in Google Scholar

Recommended articles from Trend MD

Plan your remote conference with Sciendo