Bariere în implementarea cadrului de raportare integrată - perspectiva Republicii Moldova

Abstract

Integrated reporting (IR) is a novelty in the field of corporate reporting, and in the Republic of Moldova, it is a completely unknown realm. The growing interest in integrated reporting motivates researchers in developing countries who are increasingly addressing this topic in the studies presented. We aimed to determine the barriers in the implementation of the IR framework, both at international and national level. One of the limitations of the study is the analysis of the existing literature, which is still in its infancy, but this offers the prospect for new studies, with the development of integrated reporting practices. And things can propose to serve as a basis for the analysis of barriers in the implementation of IR in the Republic of Moldova, providing perspectives for overcoming and removing them. The topicality of the topic consists in the need to provide concise information about integrated reporting, in relation to the possible barriers that may be encountered in the Republic of Moldova, integrated reporting being a concept that is increasingly addressed in the European space. JEL: M40, M41