Unele aspecte privind raportarea integrată și perspective de dezvoltare în Republica Moldova

Abstract

Nowadays, investors require more data about a company's activity. Only financial data are not sufficient for making investment decisions, it needs more information and data in various areas of the company, which were not reported before. The concept of integrated reporting is catching scale all other the world, becoming an imperative of a social involved company, focusing on sustainability. The purpose of this note is to present in an intelligible form the matters of integrated reporting, implementation experiences in other countries, and the prospects for development in Republic of Moldova.