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Title: | Effects of integrated reporting in the stajeholder communication process |
Other Titles: | Efectele raportării integrate în procesul de comunicare cu părțile interesate |
Authors: | Bărbieru, Ana-Carolina Mihaila, Svetlana Grosu, Veronica |
Keywords: | corporate reporting integrated reporting communication with stakeholders |
Issue Date: | 2022 |
Publisher: | ASEM |
Abstract: | Financial and non-financial reporting has been the primary means of communication between the firm and its stakeholders from its inception. Over the years, businesses and organizations have evolved to meet the everchanging demands of the commercial and social environment. The integration and reciprocal connection of both financial and non-financial data is now the final link in the evolution of reporting. Integrated reporting is undoubtedly a significant step forward in the evolution of corporate reporting; nonetheless, it is critical to examine if stakeholders' information demands are sufficiently met and whether they will function as a universal communication tool for businesses and their stakeholders. The purpose of this study is to identify and assess the benefits and drawbacks of using integrated reporting as a tool for communicating with stakeholders. The examination of the literature, comparative analysis, as well as induction and deduction are the research methods utilized to attain the specified aim. DOI: https://doi.org/10.53486/9789975155663.20; CZU: 657.37:005.57; JEL: M40, M41. |
Description: | BĂRBIERU, Ana-Carolina, MIHAILA, Svetlana, GROSU, Veronica. Effects of integrated reporting in the stajeholder communication process = Efectele raportării integrate în procesul de comunicare cu părțile interesate. In: 30 years of economic reforms in the Republic of Moldova: economic progress via innovation and competitiveness [online]: The International Scientific Conference dedicated to the 30th Anniversary of the establishment of the Academy of Economic Studies of Moldova, September 24th-25th, 2021, Chisinau. Chișinău: ASEM, 2022, vol. 3, pp. 174-181. ISBN 978-9975-155-66-3. |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/2062 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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BĂRBIERU-A-C_MIHAILA-S_GROSU-V_Conf_September 24th-25th_ 2021_Vol_3.pdf | 849.96 kB | Adobe PDF | ![]() View/Open |
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