期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2015
卷号：15
期号：1
语种：English
出版社：Ovidius University Press
摘要：One of the most debated issues included in the IIRC’s discussion paper was the consideration of the providers of financial capital as the primary intended users of the integrated reports. In this paper we determine which the salient stakeholders of the integrated reports are and which their needs are. In order to do this we analyse the evolution of the concept of stakeholder in the documents released by the International Integrated Reporting Committee.
