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ISSN: 2344 - 102X
ISSN-L: 2344 - 102X
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Article from Volume 9, Number 2, Year 2021| CONTRIBUTION OF INTEGRATED REPORTING TO IMPROVING THE CORPORATE COMMUNICATION PROCESS | 
Download | | Author(s): Marius - Sorin Ciubotariu, Ana - Maria Sandulachi | | DOI: 104316/EJAFB.2021.9213 | | Abstract: The annual financial reporting regulated at the international level in the International Financial Reporting Standards, is the main corporate communication tool through which the organizations present to the users of accounting information an accurate image of their financial position and performance. Against the background of the increasing uncertainty in the economic environment because of numerous financial scandals, corporate reporting has undergone significant changes, the reporting requirements becoming increasingly difficult to fulfil. In this context, investors asked entities to publish an increasing volume of information needed in the decision-making process, emphasizing the importance of disclosing non-financial information on social, environmental and governance issues. Therefore, due to the growing interest in non-financial issues that may affect the performance of an entity, companies have had to prepare additional reports containing sufficient information to meet the information needs of all stakeholders. The main purpose of the paper is to highlight the contribution of integrated reporting to the improvement of the corporate communication process, as well as the influence that the adoption of integrated reporting practices has on a company's performance. | | Keywords: Integrated Reporting; Non-financial Reporting; Stakeholders; Sustainability | References:
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