IDEAS home Printed from https://ideas.repec.org/a/scm/usvaep/v20y2020i2(32)p129-139.html
   My bibliography  Save this article

Theoretical Insights On Integrated Reporting

Author

Listed:
  • Cristina Gabriela COSMULESE

    (Stefan cel Mare University of Suceava, Romania)

Abstract

The need for forms of integrated reporting (IR), raised by public and private bodies, academia and financial operators, has in fact had the effect of instilling in companies a greater awareness of the need to incorporate greater coherence and a broader vision not only of the stricter economic and financial aspects, but also of a broader business perspective, regarding short-term time horizons, as well as risks and opportunities related to a wider range of internal and external factors of the entity. By studying the literature on this topic, the paper examines how this tool can support a more efficient flow of communication and interaction with external stakeholders and also try to highlight significant differences in the quality of disclosure of annual reports on sustainability and integrated reporting.

Suggested Citation

  • Cristina Gabriela COSMULESE, 2020. "Theoretical Insights On Integrated Reporting," The USV Annals of Economics and Public Administration, Stefan cel Mare University of Suceava, Romania, Faculty of Economics and Public Administration, vol. 20(2(32)), pages 129-139, December.
    • Handle: RePEc:scm:usvaep:v:20:y:2020:i:2(32):p:129-139
    as

    Download full text from publisher

    File URL: http://annals.seap.usv.ro/index.php/annals/article/view/1280
    Download Restriction: no
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:scm:usvaep:v:20:y:2020:i:2(32):p:129-139. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Liviu Scutariu (email available below). General contact details of provider: https://edirc.repec.org/data/feusvro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.