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Acta Marisiensis. Seria Oeconomica |
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2020 no 1
Integrated Reporting Performance – Effect of Organizational Behavior Development
Tatiana Dănescu, Radu Bogdan Matei
Abstract:
The effects of the economic crisis and the numerous financial failures of major companies call into question the reliability of financial reporting, which is considered insufficient in reflecting the clear and complete picture of performance, assessed in financial, environmental and social dimensions. In order to obtain an integrate report, it is necessary to combine both financial and non-financial information. Non-financial reporting supports and complements the classic ones, but the complexity of the information provided must also be taken into account, as the phenomenon of opacity may occur, not only due to lack of transparency but also due to difficulty of understanding by users and producer of financial information. Therefore, in the context of long-term global interests, to support sustainable development it becomes important to bring to the research area the identification of the current stage of implementation of integrated reporting with the exemplification of the ranking of sustainability reports of companies listed on the Bucharest Stock Exchange (BSE).
DOI: https://doi.org/10.2478/amso-2020-0002
Pages: 13-20
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