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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

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

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

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

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  

Realising the vision of Integrated Reporting: A critical viewpoint

open access: yesJournal of Economic and Financial Sciences, 2017
The purpose of this paper is firstly to determine whether the International Integrated Reporting (IR) Framework is sufficiently robust to act as the guide for the IR movement.
Pieter Conradie, Derick de Jongh
doaj   +1 more source

Carcinomas and Carcinoid Tumors of the Lungs and Bronchi in Children and Adolescents: The EXPeRT Recommendations

open access: yesPediatric Blood &Cancer, EarlyView.
ABSTRACT Primary lung carcinomas and bronchial carcinoid tumors (BC) are very rare malignancies in childhood. While typical BC and mucoepidermoid carcinomas are mostly low‐grade, localized tumors with a more favorable prognosis than in adults, necessitating avoidance of overtreatment, adenocarcinomas of the lung are often diagnosed at advanced disease ...
Michael Abele   +19 more
wiley   +1 more source

Citation Practices: A Corpus-Based Analysis of Literature Reviews Sections of Ph.D.Theses in Biological Sciences

open access: yesCorporum, 2022
The writers construct a coherent discourse by presenting their stance based on previous research in academic contexts. Citation forms, being an essential part of discursive practices, have always been of interest to academics and ...
Ijaz Ali Khan, Ayaz Afsar
doaj  

Integrated Reporting: Problems of Formation

open access: yesУчёт. Анализ. Аудит, 2020
The modern management system has a complex, sometimes multi-level organizational management structure and puts forward more and more demands on the quality of the financial information provided.
N. A. Mislavskaya
doaj   +1 more source

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