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Integrated reporting in commercial organizations

open access: yesУчёт. Анализ. Аудит, 2022
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

open access: yes, 2019
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]

open access: yesAnalele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie, 2017
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]

open access: yesОблік і фінанси, 2019
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]

open access: yes, 2015
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

open access: yesAudit Financiar, 2017
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

open access: yesNowoczesne Systemy Zarządzania, 2016
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]

open access: yesAnnals of the University of Petrosani: Economics, 2019
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]

open access: yesAudit Financiar
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

open access: yes, 2021
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

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