Integrisani izveštaji i promene u prezentaciji finansijskih informacija kompanija

Abstract

In the last decade, changes driven by globalization, constant shifts in consumer preferences, and frequent alterations in business strategy have become prominent. This research focuses on changes in the presentation and interpretation of information related to key company performances. Traditional financial reports, although informative, are no longer sufficient to meet the needs of target audiences. Increased demands regarding corporate responsibility and sustainable business practices have prompted companies to provide qualitative information about their business operations, as well as about intangible aspects of the company, which have become crucial for stakeholders. This has given rise to the need for an integrated report that would include a wide spectrum of interest groups. This paper explores the importance of implementing integrated reporting in company presentations. While the adoption of such reports is still in its infancy, there is a growing awareness of their significance.