IDEAS home Printed from https://ideas.repec.org/a/edt/jsserr/v12y2025i1p33-42.html
   My bibliography  Save this article

Social Impact, Transparency and Compliance: The Role of Accountants in Integrated Reporting - A Comparative Analysis Between Romania and EU

Author

Listed:
  • Maria-Madalina COLTESCU

    (University of PetroÅŸani, Romania)

  • Mariana MAN

    (University of PetroÅŸani, Romania)

Abstract

This paper explores the level of compliance with integrated reporting regulations in Romania and the member states of the European Union, emphasizing the role of accountants in this process. Regulations impose non-financial reporting obligations, promoting transparency and social responsibility. In Romania, although integrated reporting is gaining traction, challenges persist regarding implementation and alignment with international standards (IIRC, GRI). The study highlights the essential contribution of accountants in ensuring corporate sustainability and compliance; however, significant differences exist among EU member states in terms of regulatory application. By outlining these differences and the challenges encountered, the research formulates recommendations for improving practices and aligning with European requirements. The limitations of integrated reporting include the lack of standardized data and legislative discrepancies. Future research directions focus on analyzing the impact of integrated reporting on financial performance and investor confidence. This study is relevant to both practitioners and policymakers, as it provides an updated perspective on the contribution of accountants to promoting transparency and corporate sustainability.

Suggested Citation

  • Maria-Madalina COLTESCU & Mariana MAN, 2025. "Social Impact, Transparency and Compliance: The Role of Accountants in Integrated Reporting - A Comparative Analysis Between Romania and EU," Social Sciences and Education Research Review, Department of Communication, Journalism and Education Sciences, University of Craiova, vol. 12(1), pages 33-42, July.
    • Handle: RePEc:edt:jsserr:v:12:y:2025:i:1:p:33-42
    DOI: 10.5281/zenodo.15804506
    as

    Download full text from publisher

    File URL: https://sserr.ro/wp-content/uploads/2025/07/sserr-12-1-33-42.pdf
    Download Restriction: no
    File URL: https://libkey.io/10.5281/zenodo.15804506?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    References listed on IDEAS

    as
    1. Josette Caruana & Ian Grech, 2019. "Tweaking public sector reporting with integrated reporting (IR) concepts," Public Money & Management, Taylor & Francis Journals, vol. 39(6), pages 409-417, August.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Dimes, Ruth & de Villiers, Charl, 2024. "Hallmarks of Integrated Thinking," The British Accounting Review, Elsevier, vol. 56(1).
    2. Kostenko, Olena & Kravchenko, Olena & Ovcharova, Natalia & Oleksich, Zhanna & Dmytrenko, Alla, 2021. "Integrated reporting in investment decision-making: bibliometric analysis of scientific landscape," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 7(2), June.
    3. Yanqi Sun, 2023. "Can the innovation in sustainability disclosures reflect organisational sustainable development? An integrated reporting perspective from China," Sustainable Development, John Wiley & Sons, Ltd., vol. 31(3), pages 1668-1680, June.
    4. Yanqi Sun, 2024. "Does integrated reporting fit China? A contextual analysis for the innovation of sustainability reporting," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(10), pages 26313-26344, October.
    5. Amir Hossain & Sudipta Bose & Abul Shamsuddin, 2023. "Diffusion of integrated reporting, insights and potential avenues for future research," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(2), pages 2503-2555, June.
    6. Silvia Iacuzzi & Rubens Pauluzzo, 2024. "Looking for missing outcomes: accounting for intellectual capital and value creation in ecosystems," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 28(4), pages 1117-1149, December.
    7. Cristina Alexandrina Stefanescu, 2021. "Sustainability Reporting in the Public Realm—Trends and Patterns in Knowledge Development," Sustainability, MDPI, vol. 13(8), pages 1-23, April.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    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:edt:jsserr:v:12:y:2025:i:1:p:33-42. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Dan Valeriu Voinea (email available below). General contact details of provider: http://cis01.central.ucv.ro/litere/cadr_juridic/departament_comunicare_jurnalism_stiinte_ale_educatiei/ .

    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.