Integrated Reporting into Practice – A Ten Year Experience Cover Image

Integrated Reporting into Practice – A Ten Year Experience
Integrated Reporting into Practice – A Ten Year Experience

Author(s): Mihaela Turturea
Subject(s): Energy and Environmental Studies, Economic development, Accounting - Business Administration
Published by: Fundatia Română pentru Inteligenta Afacerii
Keywords: Integrated reporting; Complexity; Financial performance;

Summary/Abstract: Nowadays business environment can be described through continuous changes, complexity, raising concerns regarding the limited non-renewable resources. Through changes in the reporting practice and by demonstrating a great commitment to responsible corporate day-to-day activities, companies are able to increase their performances on the market. This research aims to underline the performance achieved by “one of the earlier adopters” of integrated reporting by correlating financial performance indicators to its stock price evolution. The results show that responsible actions directed towards social and environmental causes demonstrate a more visible, transparent and active side of a business which helps companies in achieving higher performances.

  • Issue Year: III/2015
  • Issue No: 07
  • Page Range: 565-571
  • Page Count: 7
  • Language: English