期刊名称：The USV Annals of Economics and Public Administration
印刷版ISSN：2344-3847
出版年度：2020
卷号：20
期号：32
页码：129-139
语种：English
出版社：Editura Universitatii Ştefan cel Mare din Suceava
摘要：The need for forms of integrated reporting (IR), raised by public and private bodies, academia and financial operators, has in fact had the effect of instilling in companies a greater awareness of the need to incorporate greater coherence and a broader vision not only of the stricter economic and financial aspects, but also of a broader business perspective, regarding short-term time horizons, as well as risks and opportunities related to a wider range of internal and external factors of the entity. By studying the literature on this topic, the paper examines how this tool can support a more efficient flow of communication and interaction with external stakeholders and also try to highlight significant differences in the quality of disclosure of annual reports on sustainability and integrated reporting.
