Study on Practices and Tendencies in Integrated Reporting
Author:
Associate Professor Ionela-Corina CHERSAN, Ph.D.
JEL:
M40, M48
DOI:
Keywords:
integrated reporting, principles, value creation.
Abstract:
This study aims to analyze the most recent practices in integrated reporting. For this purpose, annual reports published on the website of the International Integrated Reporting Council – IIRC have been analyzed, representing a database of annual reports collected from the websites of the issuing companies and viewed as representative for the field as they are drawn up according to the principles set by the International Integrated Reporting Framework. It sets value creation for organizations, stakeholders, society and environment as a short, medium and long-term aim of integrated reporting. In terms of research methodology, content analysis has been used that enabled us by means of direct observation and comparative analysis of the database content to describe and explain the identified tendencies and extracted inferences. The results of the study were used to identify features of integrated reports and also positive and negative tendencies related to their content and shape.