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Integrated Reporting - A New Management Tool in Analyzing the Performance of a Company

In: 16th Economic International Conference NCOE 4.0 2020

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  • Simona-Maria Tanasă (Brînzaru)

    (Department of Accounting, Audit and Finance, Faculty of Economic Sciences and Public Administration, “Stefan cel Mare†University, Suceava)

Abstract

Integrated reporting is currently the newest form of corporate reporting that is in the process of being developed and adopted by companies around the world. Integrated reporting is the answer to the many requirements related to reporting non-financial information and their connectivity with financial information and different approaches to performance. The main objective of this research is the analysis of the performance of the companies that have adopted the integrated reporting, according to the specific business sector, through the profitability indicators. To achieve this goal, we created a sample of companies operating in Europe, North and South America, over 2015-2017. The result of the research reflects that the adoption of integrated reporting does not represent a significant influence factor on the profitability of the analyzed business sectors which will certainly lead to the increase of the performance over time. Integrated reporting is a management tool that must be used appropriately to gain maximum benefits both in the performance of a company and in corporate reporting.

Suggested Citation

  • Simona-Maria Tanasă (Brînzaru), 2020. "Integrated Reporting - A New Management Tool in Analyzing the Performance of a Company," Book chapters-LUMEN Proceedings, in: Carmen NÄ‚STASE (ed.), 16th Economic International Conference NCOE 4.0 2020, edition 1, volume 13, chapter 6, pages 57-69, Editura Lumen.
    • Handle: RePEc:lum:prchap:13-06
    DOI: https://doi.org/10.18662/lumproc/ncoe4.0.2020/06
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    References listed on IDEAS

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    1. Wendy Stubbs & Colin Higgins, 2018. "Stakeholders’ Perspectives on the Role of Regulatory Reform in Integrated Reporting," Journal of Business Ethics, Springer, vol. 147(3), pages 489-508, February.
    2. Alina Almã?an & Cristina Circa & Mãdãlina Dumitru & Raluca Gina Gu?e & Drago? Marian Mangiuc, 2019. "Effects of Integrated Reporting on Corporate Disclosure Practices regarding the Capitals and Performance," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 21(52), pages 572-572, August.
    3. Salvatore Loprevite & Bruno Ricca & Daniela Rupo, 2018. "Performance Sustainability and Integrated Reporting: Empirical Evidence from Mandatory and Voluntary Adoption Contexts," Sustainability, MDPI, vol. 10(5), pages 1-15, April.
    4. Valentin Burcă & Dorel Mateş & Ovidiu Constantin Bunget, 2018. "Empirical Research on Identifying Main Drivers Leading to Integrated Reporting Framework Implementation. The case of European Region," Romanian Economic Journal, Department of International Business and Economics from the Academy of Economic Studies Bucharest, vol. 21(70), pages 52-73, December.
    5. Laura Mervelskemper & Daniel Streit, 2017. "Enhancing Market Valuation of ESG Performance: Is Integrated Reporting Keeping its Promise?," Business Strategy and the Environment, Wiley Blackwell, vol. 26(4), pages 536-549, May.
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    More about this item

    Keywords

    integrated reporting; profitability; performance; managerial decisions;
    All these keywords.

    JEL classification:

    • A1 - General Economics and Teaching - - General Economics
    • F1 - International Economics - - Trade
    • F3 - International Economics - - International Finance
    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics
    • O3 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights

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