Raportarea integrată: componenţa şi modul de dezvăluire a informaţiei

Abstract

In the contemporary world, a large number of users (investors, founders, etc.) can not be satisfied with the amount of information that is presented in the entity's financial statements. In this context, there was a pressing need to develop such reporting, in which to reveal more quality information: financial and non-financial. Such a possibility to disclose information was presented by the International Integrated Reporting Council (IIRC). The Council has developed and published the "Integrated Reporting" Standard. JEL CLASSIFICATION: M41