mpactul raportării integrate asupra performanței financiare a întreprinderilor din țările europene

Abstract

In the contemporary business landscape, conventional financial information fails to satisfy stakeholders' requirements for comprehending an organisation's performance. A potential remedy to this issue is integrated reporting, a novel approach amalgamating financial and non-financial information. This article embarks on a unique journey to evaluate the impact of integrated reporting on the financial performance of enterprises in European countries. Our study sets out to achieve two key objectives: determining the effect of integrated reporting on financial performance and identifying a relationship between the two. This quantitative research employs multiple regression analysis (SPSS) on data from 15 companies in the financial sector for three fiscal years 2020-2022 from European countries, whose annual reports were published on the International Integrated Reporting Council website. Our findings reveal that only ROA is significantly influenced by the components of integrated reporting, while the same components do not significantly influence ROE. The implications of our study will enrich the existing literature on integrated reporting practices. CZU: 657.375.6:005.332.1(4); DOI: https://doi.org/10.53486/issc2024.71