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Meeting Users’ Information Needs through Integrated Reporting

Author

Listed:
  • Jinga Gabriel

    (Bucharest University of Economic Studies)

  • Dumitru Mãdãlina

    (Bucharest University of Economic Studies)

Abstract

One of the most debated issues included in the IIRC’s discussion paper was the consideration of the providers of financial capital as the primary intended users of the integrated reports. In this paper we determine which the salient stakeholders of the integrated reports are and which their needs are. In order to do this we analyse the evolution of the concept of stakeholder in the documents released by the International Integrated Reporting Committee.

Suggested Citation

  • Jinga Gabriel & Dumitru Mãdãlina, 2015. "Meeting Users’ Information Needs through Integrated Reporting," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 785-790, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:785-790
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    More about this item

    Keywords

    Integrated report; stakeholder; salience; information needs.;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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