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Integrated Reporting in the Context of Corporate Governance. Case study on the Adoption of Integrated Reporting of Romanian Companies listed on BSE

Author

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  • Ivan Oana Raluca

    (University “1 Decembrie 1918” of Alba Iulia, Romania)

Abstract

Integrated Reporting (IR), the latest approach in corporate reporting, is one of the most discussed topics of the past several years. Recently, companies and companies have realized that the former business model, which was based only on profit-taking without regard to employees, the environment and society, needs to be revised and should take into account wider objectives than financial ones. Therefore, current societies adopt a pluralistic approach and aim to include in their concerns stakeholders’ needs, sustainability, business ethics and transparency. From the aforementioned aspects derives the research question of the present study, aiming in this way to determine the degree of adoption of the integrated reporting of the Romanian companies listed on the Bucharest Stock Exchange, as well as the analysis of the corporate governance reporting degree of the companies included in the study. The results show us the current state of the art for this issue.

Suggested Citation

  • Ivan Oana Raluca, 2018. "Integrated Reporting in the Context of Corporate Governance. Case study on the Adoption of Integrated Reporting of Romanian Companies listed on BSE," Valahian Journal of Economic Studies, Sciendo, vol. 9(2), pages 127-138, November.
    • Handle: RePEc:vrs:vaecst:v:9:y:2018:i:2:p:127-138:n:12
    DOI: 10.2478/vjes-2018-0024
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    References listed on IDEAS

    as
    1. Adrian Grosanu & Cristina Bota-Avram & Paula Ramona Rachisan & Roumen Vesselinov, 2015. "The Influence of Country-Level Governance on Business Environment and Entrepreneurship: a Global Perspective," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 17(38), pages 1-60, February.
    2. Stephen A. Zeff, 2013. "The objectives of financial reporting: a historical survey and analysis," Accounting and Business Research, Taylor & Francis Journals, vol. 43(4), pages 262-327, August.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Integrated Reporting; Bucharest Stock Exchange; CSR; Corporate Governance;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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