publication . Article . 2015

INTEGRATED REPORTING - THE FUTURE OF FINANCIAL REPORTING

Diana Sabina COZMA IGHIAN;
Open Access
  • Published: 01 Jan 2015 Journal: Internal Auditing and Risk Management, volume 38, issue 1 June, pages 125-134
Abstract
From investors’ point of view, financial results are not sufficient to offer an overview of a given business. To provide an overview on the activity of an entity, reports will need to include both the traditional financial and non-financial part to provide information on sustainable development, the impact of the activity on the environment, and social responsibility.\r\n\r\n The main purpose of this article is to ascertain the current state of social responsibility concerns and integrated reporting entities, given the need for a more comprehensive reporting system, showing how the activity of large companies affects the public interest, environment and society
Subjects
free text keywords: corporate social responsibility, integrated reporting, jel:M14, jel:M41, jel:O47
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