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Integrated Reporting - A Romanian Perspective

Author

Listed:
  • MOROȘAN Adrian

    (Lucian Blaga University of Sibiu)

  • GEMENEL Ioana

    (Lucian Blaga University of Sibiu)

  • MARINA Alexandra-Gabriela

    (Lucian Blaga University of Sibiu)

Abstract

Traditional reports have proven to have a lot of limitations, which is why, starting in 2010, Integrated Reporting became more valued and promoted in order to provide a more comprehensive picture of the company s value and performance. The latest innovations in the field of reporting are focused on various key indicators pertaining to sustainability and other non-financial information. The aim of our research is to analyze the current framework of the matter and discover how Romanian companies chose to disseminate non-financial information and to what degree. The case study sample in our research is based on the companies that are part of the BET 20 Index. Our approach to the development of the study starts with the international context and moves towards the particularities of the Romanian circumstances. Our findings suggest that there is a lot of work to be done in this area, and improvements should bring greater performance to integrated reporting dissemination. At the same time, our research strongly suggests that due to the variety of voluntary standards, there is a lack of clarity perceived by the users, and this may be an impediment to the efficiency of the integrated reporting pursuits. A strong recommendation is made for the use of a unitary framework, which will aid in the application and also in the understanding of the reports, fostering comparability and coherence in the macroeconomic analysis. Future research perspectives will be focused on studying integrated reporting practices and their effects on the company s value.

Suggested Citation

  • MOROȘAN Adrian & GEMENEL Ioana & MARINA Alexandra-Gabriela, 2023. "Integrated Reporting - A Romanian Perspective," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 75(3), pages 57-69, October.
    • Handle: RePEc:blg:reveco:v:75:y:2023:i:3:p:57-69
    DOI: 10.56043/reveco-2023-0027
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    References listed on IDEAS

    as
    1. Heidi Vander Bauwhede & Philippe Van Cauwenberge, 2022. "Determinants and Value Relevance of Voluntary Assurance of Sustainability Reports in a Mandatory Reporting Context: Evidence from Europe," Sustainability, MDPI, vol. 14(15), pages 1-14, August.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Integrated Reporting; Sustainability reporting; Non-financial information; ESG; BET;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M38 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Marketing and Advertising - - - Government Policy and Regulation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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