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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 9, Number 3, Year 2021

Author(s): Marius - Sorin Ciubotariu, Ana - Maria Sandulachi
DOI: 104316/EJAFB.2021.938
Abstract: The current economic environment that is characterized by uncertainty and by the complexity of the business world, have led stakeholders to pay more attention to non-financial information, requiring entities to publish additional information on performance, corporate governance and sustainability. Thus, more and more companies have started to publish integrated reports that present this information in a concise and coherent way, facilitating decision-making processes for different stakeholders. The aim of this paper is to highlight the contribution of the integrated reporting to the improvement of the communication process with stakeholders by providing information that is not found in the traditional reports, but which have a major impact on the decision-making process. In this regard, the main results of the research are the presentation of the concept of integrated reporting as a corporate reporting tool, emphasizing the need to improve communication with stakeholders, as well as highlighting the importance and the way of using the non-financial information.
Keywords: Integrated Reporting; Non-financial Reporting; Stakeholders; Sustainability
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