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Integrated Reporting: The Next Step Ahead for a Sustainable Society

Author

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  • Radu-Dan Turcu

    (The Bucharest University of Economic Studies, Romania)

Abstract

The recent global developments have emphasized the limits of the actual corporate reporting system. Today's organizations experience a growing pressure exercised by various types of stakeholders as a result of the increasingly public concern regarding environmental and social issues. Hence, companies must assume their responsibility for the improvement of the environment and society within which they operate materialized through the disclosure of sustainability and corporate responsibility information. The main challenge is not to simply increase the amount of information provided inside the annual reports, but to increase their relevance through new, comprehensive and condensed reporting practices which combine and interconnect financial and nonfinancial data. Accordingly, the concept of integrated reporting is founded. Despite its necessity and adequacy, differences among countries regarding the adoption of integrated reporting exist. This paper aims to analyze the relation between the number of integrated reports issued by companies inside a country in relation with its economic, social and environmental performances. The results found that there is a higher commitment from companies, belonging to more developed countries, to make their contribution towards the development of integrated reporting concept and practice.

Suggested Citation

  • Radu-Dan Turcu, 2015. "Integrated Reporting: The Next Step Ahead for a Sustainable Society," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 1(1), pages 65-77.
    • Handle: RePEc:men:journl:v:1:y:2015:i:1:p:65-77
    DOI: 10.11118/ejobsat.v1i1.38
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    Cited by:

    1. Eva Daniela Cvik & Radka MacGregor Pelikánová, 2021. "The Significance of CSR During COVID-19 Pandemic in the Luxury Fashion Industry - A Front-Line Case Study," European Journal of Business Science and Technology, Mendel University in Brno, Faculty of Business and Economics, vol. 7(1), pages 109-126.
    2. Filippo Vitolla & Nicola Raimo & Michele Rubino, 2019. "Appreciations, criticisms, determinants, and effects of integrated reporting: A systematic literature review," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 26(2), pages 518-528, March.

    More about this item

    Keywords

    integrated reporting; sustainable development; sustainability;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • 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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