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Integrated Reporting Into Practice – A Ten Year Experience

Author

Listed:
  • Mihaela TURTUREA

    (Bucharest University of Economic Studies)

Abstract

Nowadays business environment can be described through continuous changes, complexity, raising concerns regarding the limited non-renewable resources. Through changes in the reporting practice and by demonstrating a great commitment to responsible corporate day-to-day activities, companies are able to increase their performances on the market. This research aims to underline the performance achieved by “one of the earlier adopters” of integrated reporting by correlating financial performance indicators to its stock price evolution. The results show that responsible actions directed towards social and environmental causes demonstrate a more visible, transparent and active side of a business which helps companies in achieving higher performances.

Suggested Citation

  • Mihaela TURTUREA, 2015. "Integrated Reporting Into Practice – A Ten Year Experience," SEA - Practical Application of Science, Romanian Foundation for Business Intelligence, Editorial Department, issue 7, pages 565-571, April.
    • Handle: RePEc:cmj:seapas:y:2015:i:7:p:565-571
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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. Mihaela Turturea, 2015. "Social and Environmental Reporting as a Part of the Integrated Reporting," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 2161-2170.
    3. García-Sánchez, Isabel-María & Rodríguez-Ariza, Lázaro & Frías-Aceituno, José-Valeriano, 2013. "The cultural system and integrated reporting," International Business Review, Elsevier, vol. 22(5), pages 828-838.
    4. Sarah Adams & Roger Simnett, 2011. "Integrated Reporting: An Opportunity for Australia's Not-for-Profit Sector," Australian Accounting Review, CPA Australia, vol. 21(3), pages 292-301, September.
    5. Julia Catharina Jensen & Nicola Berg, 2012. "Determinants of Traditional Sustainability Reporting Versus Integrated Reporting. An Institutionalist Approach," Business Strategy and the Environment, Wiley Blackwell, vol. 21(5), pages 299-316, July.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Patrick Velte & Martin Stawinoga, 2017. "Integrated reporting: The current state of empirical research, limitations and future research implications," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(3), pages 275-320, October.
    2. Kostiantyn Bezverkhyi & Svitlana Kovach & Andrii Zolkover, 2019. "Integrated Reporting: Econometric Model of Quality Assessment," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 5, pages 120-133.

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    More about this item

    Keywords

    Integrated reporting; Complexity; Financial performance;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q01 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - General - - - Sustainable Development
    • 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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