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Integrated Reporting And The Need Of Improving The Communication Process With The Stakeholders

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  • Marius-Sorin CIUBOTARIU

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Ana-Maria SANDULACHI

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

The current economic environment that is characterized by uncertainty and by the complexity of the business world, have led stakeholders to pay more attention to non-financial information, requiring entities to publish additional information on performance, corporate governance and sustainability. Thus, more and more companies have started to publish integrated reports that present this information in a concise and coherent way, facilitating decision-making processes for different stakeholders. The aim of this paper is to highlight the contribution of the integrated reporting to the improvement of the communication process with stakeholders by providing information that is not found in the traditional reports, but which have a major impact on the decision-making process. In this regard, the main results of the research are the presentation of the concept of integrated reporting as a corporate reporting tool, emphasizing the need to improve communication with stakeholders, as well as highlighting the importance and the way of using the non-financial information.

Suggested Citation

  • Marius-Sorin CIUBOTARIU & Ana-Maria SANDULACHI, 2021. "Integrated Reporting And The Need Of Improving The Communication Process With The Stakeholders," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 17(27), pages 70-76, October.
    • Handle: RePEc:scm:ejafbu:v:17:y:2021:i:27:p:70-76
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    References listed on IDEAS

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    1. Alina Bratu, 2017. "Empirical study regarding the integrated reporting practices in Europe," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 15(148), pages 613-613.
    2. Callen, Jeffrey L. & Gavious, Ilanit & Segal, Dan, 2010. "The complementary relationship between financial and non-financial information in the biotechnology industry and the degree of investor sophistication," Journal of Contemporary Accounting and Economics, Elsevier, vol. 6(2), pages 61-76.
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