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Corporate Governance in the Context of Integrated Reporting

Author

Listed:
  • Bianca Raluca BĂDIȚOIU

    (West University of Timişoara)

  • Alexandru BUGLEA

    (West University of Timişoara)

  • Valentin Partenie MUNTEANU

    (West University of Timişoara)

Abstract

This paper is a comparative qualitative analysis of the content found in integrated reports of European and African companies from the financial sector, with respect to information regarding their corporate governance. As described by the International Integrated Reporting Council, integrated reporting refers to different aspects of a company, such as strategy, governance, performance and prospects, pursuing the creation of value over time. This article focuses on the aspect of corporate governance in the context of 2018 integrated reports of companies from the IR Example database. The main results of the study consist of a comparison between companies from Europe and Africa regarding the similarities and differences between the shared information about their corporate governance within their integrated reports and the potential explanation for these facts.

Suggested Citation

  • Bianca Raluca BĂDIȚOIU & Alexandru BUGLEA & Valentin Partenie MUNTEANU, 2020. "Corporate Governance in the Context of Integrated Reporting," REVISTA DE MANAGEMENT COMPARAT INTERNATIONAL/REVIEW OF INTERNATIONAL COMPARATIVE MANAGEMENT, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 21(3), pages 332-343, July.
    • Handle: RePEc:rom:rmcimn:v:21:y:2020:i:3:p:332-343
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    File URL: https://www.rmci.ase.ro/no21vol3/04.pdf
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    Cited by:

    1. Bianca Raluca BADITOIU & Alexandru BUGLEA & Diana Corina GLIGOR-CIMPOIERU & Valentin Partenie MUNTEANU, 2020. "Csr Disclosure Of Financial European Companies Within Integrated Reports," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 14(1), pages 924-938, November.

    More about this item

    Keywords

    Integrated Reports; IIRC; Corporate Governance; Disclosure; Information.;
    All these keywords.

    JEL classification:

    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • G34 - Financial Economics - - Corporate Finance and Governance - - - Mergers; Acquisitions; Restructuring; Corporate Governance
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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