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Integrated Reporting - The Future Of Financial Reporting

Author

Listed:
  • Diana Sabina COZMA IGHIAN

    (Associate professor Tehnical University of Cluj Napoca)

Abstract

From investors’ point of view, financial results are not sufficient to offer an overview of a given business. To provide an overview on the activity of an entity, reports will need to include both the traditional financial and non-financial part to provide information on sustainable development, the impact of the activity on the environment, and social responsibility.\r\n\r\n The main purpose of this article is to ascertain the current state of social responsibility concerns and integrated reporting entities, given the need for a more comprehensive reporting system, showing how the activity of large companies affects the public interest, environment and society

Suggested Citation

  • Diana Sabina COZMA IGHIAN, 2015. "Integrated Reporting - The Future Of Financial Reporting," Internal Auditing and Risk Management, Athenaeum University of Bucharest, vol. 38(1), pages 125-134, June.
    • Handle: RePEc:ath:journl:v:38:y:2015:i:1:p:125-134
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    Citations

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    Cited by:

    1. Bianca AVRAM & Simona SABOU & Liliana Adela ZIMA, 2017. "The Manner in Which the Professional Status of Individuals Influences the Natural Mobility of the Romanian Population," North Economic Review, Technical University of Cluj Napoca, Department of Economics and Physics, vol. 1(1), pages 146-155, October.
    2. Burcu Demirel & Ibrahim Erol, 2016. "Investigation of Integrated Reporting As a New Approach of Corporate Reporting," International Journal of Business and Social Research, LAR Center Press, vol. 6(10), pages 32-46, October.
    3. Bianca Avram-Pop & Simona Sabou & Stelian Brad, 2017. "The Influence Of Demographic Aspects Upon Business Ethics In Romanian Individuals," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 23-31, December.
    4. Burcu Demirel & Ibrahim Erol, 2016. "Investigation of Integrated Reporting As a New Approach of Corporate Reporting," International Journal of Business and Social Research, MIR Center for Socio-Economic Research, vol. 6(10), pages 32-46, October.

    More about this item

    Keywords

    corporate social responsibility; integrated reporting;

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • O47 - Economic Development, Innovation, Technological Change, and Growth - - Economic Growth and Aggregate Productivity - - - Empirical Studies of Economic Growth; Aggregate Productivity; Cross-Country Output Convergence

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