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Integrated reporting in commercial organizations
The article is devoted to the study of the essence of integrated reporting (IR). It shows that the unresolved environmental problems, the growth of the world’s population, the shortage of natural resources result in changes in the information ...
Yu. N. Kirkach
doaj +1 more source
The Future of Corporate Reporting: Integrated Reporting
Abstract Throughout the history, many different reporting practices have been emerged in accordance with the needs of business environment such as financial, corporate social responsibility and sustainability reporting. Today, stakeholders want to be informed more in a simplest way, but many stand-alone and genuinely long reports have been still ...
Sarioglu, M. +2 more
openaire +3 more sources
THE NON-FINANCIAL REPORTING-THE STORY BEHIND THE NUMBERS [PDF]
Reporting is a part of the life of companies, an essential business management tool. In a free market system, in order to make rational rational and informed decisions, the organisations must provide information as per stakeholders need. The disclosure
BOBITAN ROXANA-IOANA, STEFEA PETRU
doaj
Formation Stages of Integrated Reporting [PDF]
Current trends in the global economy have contributed to the growth of information requests of key stakeholders, which led to the disclosure in the financial statements of both financial and non-financial information on various elements of the enterprise
Natalia Shevchuk
doaj +1 more source
Reef 2050 Integrated Monitoring and Reporting Program: Meeting outcomes [PDF]
REFER TO "REEF 2050 INTEGRATED MONITORING AND REPORTING PROGRAM: COMMUNIQUES" FOR FURTHER INFORMATION PERTAINING TO MEETING OUTCOMES. A key component of the Reef 2050 Plan is the establishment of the Reef 2050 Integrated Monitoring and Reporting Program.
core +1 more source
Integrated reporting and board features
In the last two decades the concept of sustainability reporting gained more importance in the companies’ annual reports, a trend which is embedded also in integrated reporting.
Rares HURGHIS
doaj +1 more source
NEW TRENDS IN MANAGEMENT INTEGRATED REPORTING NEW STAGE OF NON-FINANCIAL DISCLOSURES – CASE STUDY
This paper has three principal aims. The first one is to indicate the direction of changes in non-financial integrated reporting practices. The second one is to raise issues related to obligatory ESG reporting of EU companies.
Marzanna CHYBOWSKA
doaj +1 more source
CONSIDERATIONS REGARDING THE CONCEPT OF INTEGRATED REPORTING AND ITS IMPORTANCE FOR THE ORGANIZATION’S MANAGEMENT [PDF]
The integrated reporting represents an ensemble of processes and activities which offer a periodic result regarding the strategy, performance and value created by the entity.
MARIA-MĂDĂLINA BOGEANU-POPA
doaj
Connectivity in Integrated Reports. A Systematic Approach to Understanding the Synergies [PDF]
Many companies have adopted integrated reporting by combining financial and non-financial data into one single report, responding to the stakeholders' increasing demand for more comprehensive and transparent information. Therefore, the present study aims
Andreea IURAS, Victoria BOGDAN
doaj +1 more source
Adoption of integrated reporting in Sri Lanka: coverage and trend
Purpose: This paper aims to examine the coverage of and trends in reporting content elements in the integrated reports of the Sri Lankan companies following the International Integrated Reporting Framework (IIRF).
Senaratne, S +4 more
core +1 more source

