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Integrated Reporting for a Good Corporate Governance

Author

Listed:
  • Bobitan Roxana-Ioana

    (West University of Timisoara)

  • Stefea Petru

    (West University of Timisoara)

Abstract

Corporate governance has been developed due to financial crisis, climate change andglobalization. Corporate governance plays an important role in order to restore trust in businessand to rebuild relationships with investors and other stakeholders. In parallel with this trend,integrated reporting also has become common. The integrated reporting is a new form of corporatereporting aims to provide a holistic picture of an organization’s performance. The origin of integrated reporting lies in corporate governance, as a solution to demands oncorporate leadership regarding the sustainability, strategy, performance and risks. This help a company to reporting how its governance structure supports the organization’sability to create the value in the short, medium and long term and the integrated report can be usedas a corporate governance tool. The aim of this discussion paper is to describe these new conceptsand also, relationship between these.

Suggested Citation

  • Bobitan Roxana-Ioana & Stefea Petru, 2017. "Integrated Reporting for a Good Corporate Governance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 424-428, June.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:424-428
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    File URL: http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/6.pdf
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    Cited by:

    1. Thilini Cooray & A. D. Nuwan Gunarathne & Samanthi Senaratne, 2020. "Does Corporate Governance Affect the Quality of Integrated Reporting?," Sustainability, MDPI, vol. 12(10), pages 1-30, May.

    More about this item

    Keywords

    corporate reporting; integrated reporting corporate governance;

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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