Aportul raportării integrate în asigurarea ustenabilității afacerii

Abstract

Currently, business performance is associated with business sustainability. Companies have changed their vision of performance and include, besides financial and non-financial performance, reaching at the concept of sustainability. Sustainability requires a long-term integrated vision of several plans, economic, social, environmental, and governance. The main objective of the paper is to identify the contribution of integrated reporting in ensuring the sustainability of the business. Integrated reporting has the role of helping to create the framework for the development of business sustainability by highlighting it through an integrated report. The contribution of integrated reporting is identified in changing company behavior, strengthening stakeholders relations, increasing transparency and credibility, improving decision-making process and a new approach of performance. JEL: M41, M49