Abstract:
Over the years, stakeholders' demands for transparency and non-financial aspects of company have spurred the evolution of reporting. Integrated reporting nowadays effectively integrates financial and non-financial variables and fosters integrated corporate thinking. As a result, the integrated report emerges as a reporting trend that should not be overlooked, with the goal of this work being to look into the theories and future research prospects of this reporting modality. A variety of research methodologies were employed to fulfill the intended aims, including bibliographic analysis, deduction, induction, and comparison. CZU: 657.37:657.1; JEL: M40, M41; DOI 10.5281/zenodo.6683808
Description:
COJOCARU (BĂRBIERU), Ana-Carolina. Theories and future directions on integrated reporting research = Teorii și direcții viitoare privind studiul raportării integrate. In: Provocările contabilităţii în viziunea tinerilor cercetători [Resursă electronică]: Conf. şt. intern. studenţească, ISSC 2022: Culegere de articole ştiinţifice, Ed. a 6-a, 11-12 martie 2022. Chişinău: ASEM, 2022, pp. 8-15. ISBN 978-9975-155-87-8 (PDF).
