Appreciating the Matters in which the Integrated Reports Respect the IIRC’s Requirements: Case Study for the Economic Entities from the European Space

Mariana Man,Maria-Mădălina Bogeanu-Popa

doi:10.5171/2021.432176

Abstract

This research approaches the international framework regarding the integrated reports the economic entities from the European space develop. Appreciating the measure in which the integrated reports of the European economic entities respect the requirements of the international reporting framework is being referenced.

Highlights

Introduction and motivationIn the international economic environment, the complexity of the reporting requirements is increasingly higher and aims at the economic entities that develop annual reports by adding the new details and providing an improved degree of expertise (Deloitte, 2012)
The annual reports drafted by the economic entities have taken various forms, from the simple financial reports to the environmental reports or reports regarding the governance and remuneration of the capital (Păunescu and Man, 2019)
The final form of the integrated reporting process is based on an integrated thinking and aims to determine the economic entity to periodically issue an integrated report that has value over time

Summary

Introduction

In the international economic environment, the complexity of the reporting requirements is increasingly higher and aims at the economic entities that develop annual reports by adding the new details and providing an improved degree of expertise (Deloitte, 2012). The annual reports drafted by the economic entities have taken various forms, from the simple financial reports to the environmental reports or reports regarding the governance and remuneration of the capital (Păunescu and Man, 2019). Much emphasis has been placed on the interconnection of information and on how to synthesise and present the environmental issues and social responsibility the economic entities were addressing and influenced their performance. The final form of the integrated reporting process is based on an integrated thinking and aims to determine the economic entity to periodically issue an integrated report that has value over time

Objectives

Methods

Conclusion