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Reporting In Time Of Pandemic: Will Integrated Reporting Become A Must?

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  • Dorel MATEŞ
  • Roxana Mirella IRIMUŞ

Abstract

The fast-paced spread of Covid-19 pandemic has significantly impacted organizations of all sizes, across all industry sectors. Management and those charged with governance are having to make difficult decisions about operational, financial, and strategic matters. That's why companies need to broaden their reporting disclosure in order to satisfy the market's needs. This article highlights the importance of integrated reporting and ESG disclosure in times of crisis. In addition, it aims to study the the amount of information about the changes companies have made to their business model in order to adapt to the Covid-19 pandemic or the effects the pandemic has on it through their integrated reporting.

Suggested Citation

  • Dorel MATEŞ & Roxana Mirella IRIMUŞ, 2020. "Reporting In Time Of Pandemic: Will Integrated Reporting Become A Must?," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 2(22), pages 88-96.
    • Handle: RePEc:alu:journl:v:2:y:2020:i:22:p:88-96
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    References listed on IDEAS

    as
    1. Flower, John, 2015. "The International Integrated Reporting Council: A story of failure," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 1-17.
    2. Isabel-María García-Sánchez & Nicola Raimo & Arcangelo Marrone & Filippo Vitolla, 2020. "How Does Integrated Reporting Change in Light of COVID-19? A Revisiting of the Content of the Integrated Reports," Sustainability, MDPI, vol. 12(18), pages 1-11, September.
    3. Broadstock, David C. & Chan, Kalok & Cheng, Louis T.W. & Wang, Xiaowei, 2021. "The role of ESG performance during times of financial crisis: Evidence from COVID-19 in China," Finance Research Letters, Elsevier, vol. 38(C).
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    More about this item

    Keywords

    Covid-19 disclosure; integrated reporting; ESG issues;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management
    • 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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