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Marketing Communications of Value Creation in Sustainable Organizations. The Practice of Integrated Reports

Author

Listed:
  • Madalina Dumitru

    () (Bucharest University of Economic Studies)

  • Raluca Gina Guse

    (Bucharest University of Economic Studies)

  • Liliana Feleaga

    (Bucharest University of Economic Studies)

  • Dragos Marian Mangiuc

    (Bucharest University of Economic Studies)

Abstract

This paper represents an investigation of the communication practices used by the organizations included in the International Integrated Reporting Council’s Pilot Programme, in order to investigate how integrated reports are used as instruments for the communication of information regarding the value creation and distribution. We analyzed the methods used by 95 organizations, experienced in sustainability reporting. We used both quantitative and qualitative data extracted from the integrated reports published in 2014. The theoretical framework of the research relies on the stakeholder theory. The perspective used in the analysis of the results was derived from the classic and modern theories in marketing, which include the use of annual reports as marketing communication tools. The main results show that the provisions of the International Integrated Reporting Framework were only partially observed by the organizations included in the sample. The analyzed reporting practices show evidence of the existence of correlations between the size of integrated reports and the disclosure of the value added distribution for the traditional stakeholders. The disclosure of information regarding the customers, environment and the society is correlated with the presentation of the value added statement.

Suggested Citation

  • Madalina Dumitru & Raluca Gina Guse & Liliana Feleaga & Dragos Marian Mangiuc, 2015. "Marketing Communications of Value Creation in Sustainable Organizations. The Practice of Integrated Reports," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(40), pages 955-955, August.
  • Handle: RePEc:aes:amfeco:v:40:y:2015:i:17:p:955
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    File URL: http://www.amfiteatrueconomic.ro/temp/Article_2441.pdf
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    References listed on IDEAS

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    1. repec:gam:jeners:v:11:y:2018:i:12:p:3456-:d:189463 is not listed on IDEAS
    2. repec:gam:jsusta:v:10:y:2018:i:4:p:1041-:d:139072 is not listed on IDEAS
    3. Alina-Georgiana Motoi & Aurelia Dumitru, 2016. "The General Framework Of Accounting Within The Projects Financed From Structural Funds," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 3(2), pages 55-70, December.

    More about this item

    Keywords

    Marketing communication; value creation; integrated reporting; annual reports; stakeholder theory; qualitative and quantitative study.;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth

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