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New Corporate Reporting Trends. Analysis On The Evolution Of Integrated Reporting

Author

Listed:
  • Dragu Ioana

    (Accounting and audit department, Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj- Napoca, Romania, Accounting and audit department, Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj- Napoca, Romania)

  • Tiron-Tudor Adriana

    (Accounting and audit department, Faculty of Economics and Business Administration, Babes-Bolyai University, Cluj- Napoca, Romania,)

Abstract

The objective of this paper is to present the new corporate reporting trends of the 21st century. Integrated reporting has been launched through a common initiative of the International Integrated Reporting Committee and global accounting organizations. However, the history of integrated reports starts before the initiative of the IIRC, and goes back in time when large corporations begun to disclose sustainability and corporate social responsibility information. Further on, we claim that the initial sustainability and CSR reports that were issued separate along with the financial annual report represent the predecessors of the current integrated reports. The paper consists of a literature review analysis on the evolution of integrated reporting, from the first stage of international non-financial initiatives, up to the current state of a single integrated annual report. In order to understand the background of integrated reporting we analyze the most relevant research papers on corporate reporting, focusing on the international organizations' perspective on non-financial reporting, in general, and integrated reporting, in particular. Based on the literature overview, we subtracted the essential information for setting the framework of the integrated reporting evolution. The findings suggest that we can delimitate three main stages in the evolution of integrated reports, namely: the non-financial reporting initiatives, the sustainability era, and the revolution of integrated reporting. We illustrate these results by presenting each relevant point in the history of integrated reporting on a time scale axis, developed with the purpose of defining the road to integrated reporting at theoretical, empirical, and practical levels. We consider the current investigation as relevant for future studies concerning integrated reports, as this is a new area of research still in its infancy. The originality of the research derives from the novelty of integrated reporting, and the aim to explain its origin, which is important to know if we want to understand the present and the future of corporate reporting.

Suggested Citation

  • Dragu Ioana & Tiron-Tudor Adriana, 2013. "New Corporate Reporting Trends. Analysis On The Evolution Of Integrated Reporting," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(1), pages 1221-1228, July.
    • Handle: RePEc:ora:journl:v:1:y:2013:i:1:p:1221-1228
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    File URL: http://anale.steconomiceuoradea.ro/volume/2013/n1/129.pdf
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    Citations

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    Cited by:

    1. Burcu Demirel & Ibrahim Erol, 2016. "Investigation of Integrated Reporting As a New Approach of Corporate Reporting," International Journal of Business and Social Research, LAR Center Press, vol. 6(10), pages 32-46, October.
    2. Hamzeh Al Amosh & Noorhayati Mansor, 2021. "Disclosure of integrated reporting elements by industrial companies: evidence from Jordan," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(1), pages 121-145, March.
    3. Can Tansel Kaya & A. Engin Erguden & A.R Zafer Sayar, 2016. "Essence of Integrated Reporting: A Holistic Framework for Sustainability and Value Creation," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 6(1), pages 29-34, January.
    4. Marian Socoliuc & Veronica Grosu & Elena Hlaciuc & Silvius Stanciu, 2018. "Analysis of Social Responsibility and Reporting Methods of Romanian Companies in the Countries of the European Union," Sustainability, MDPI, vol. 10(12), pages 1-37, December.
    5. Silvia Romero & Silvia Ruiz & Belen Fernandez‐Feijoo, 2019. "Sustainability reporting and stakeholder engagement in Spain: Different instruments, different quality," Business Strategy and the Environment, Wiley Blackwell, vol. 28(1), pages 221-232, January.
    6. Burcu Demirel & Ibrahim Erol, 2016. "Investigation of Integrated Reporting As a New Approach of Corporate Reporting," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 6(10), pages 32-46, October.
    7. repec:hur:ijaraf:v:5:y:2015:i:1:p:29-34 is not listed on IDEAS

    More about this item

    Keywords

    non-financial information; sustainability and social responsibility; integrated reporting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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