ZNAČAJ INTEGRISANOG IZVEŠTAVANJA ZA FUNKCIONISANJE TRŽIŠTA КAPITALA
IMPORTANCE OF INTEGRATED REPORITNG FOR FUNCTIONING OF CAPITAL MARKETS

Summary/Abstract: Integrating reporting is a kind of response to the changed business paradigm and dynamic changes that have led to the fact that isolated financial information is not enough for effective decision-making by participants in the commercial and financial market. By highlighting the relationship between the financial and non-financial aspects of business, integrated reporting provides an opportunity to better understand the business model of the company, as well as the value creation process. As such, integrated reporting contributes to a better understanding of the quantitative and qualitative factors that shape firm performance, shifting investor focus from the short to the long term. The aim of this paper is to point out the importance of integrated reporting as an instrument that should provide a comprehensive insight into the value of the company and thus support rational decision-making on capital allocation.

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