PERSPEKTIVE INTEGRISANOG IZVJEŠTAVANJA
PERSPECTIVES OF INTEGRATED REPORTING

Summary/Abstract: Integrated reporting is a process that presents both the financial and non-financial aspects of an organization's activities. This type of reporting aids organizations in enhancing transparency and accountability and in fostering better relationships with information users. However, the implementation of integrated reporting can come with challenges and obstacles, such as the collection of relevant and reliable data on environmental and social impacts and changes in existing data collection and processing procedures. Future research should focus on the impact of integrated reporting on an organization's financial outcomes and the influence of integrated reporting on the perception of the organization by information users. This paper analyzes the characteristics of integrated reporting and its application in the case of a particular company, in comparison with financial reporting, through a case study analysis.

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