期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2017
卷号：17
期号：1
语种：English
出版社：Ovidius University Press
摘要：Corporate governance has been developed due to financial crisis,climate change and globalization. Corporate governance plays an important role in order to restore trust in business and to rebuild relationships with investors and other stakeholders. In parallel with this trend,integrated reporting also has become common. The integrated reporting is a new form of corporate reporting aims to provide a holistic picture of an organization’s performance. The origin of integrated reporting lies in corporate governance,as a solution to demands on corporate leadership regarding the sustainability,strategy,performance and risks. This help a company to reporting how its governance structure supports the organization’s ability to create the value in the short,medium and long term and the integrated report can be used as a corporate governance tool. The aim of this discussion paper is to describe these new concepts and also,relationship between these.
