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The contribution of integrated reporting in determining the performance and value of a sustainable organization

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dc.contributor.author MIHALCIUC, Camelia
dc.date.accessioned 2021-10-07T12:24:32Z
dc.date.available 2021-10-07T12:24:32Z
dc.date.issued 2020
dc.identifier.citation MIHALCIUC, Camelia. The contribution of integrated reporting in determining the performance and value of a sustainable organization. In: Сompetitiveness and sustainable development. Book of abstracts: proc. of the 2nd Economic International Conference, November 20th, 2020. Chișinău, Tehnica-UTM, 2020, p. 26. ISBN 978-9975-45-652-4. en_US
dc.identifier.isbn 978-9975-45-652-4
dc.identifier.uri http://repository.utm.md/handle/5014/17634
dc.description Abstract. en_US
dc.description.abstract In the current business environment, financial reporting has become insufficient in terms of information, which is caused by the increasing information needs of stakeholders. In this context, an integrated reporting modality has emerged thanks to the International Integrated Reporting Council (IIRC), where the information presented is both financial and non-financial information, such reporting being called “Integrated Reporting”. Thus, starting from this consideration, the main objective of the paper aims at the main aspects that lead to the presentation of the benefits of implementing integrated reporting in organizations, through the ability to understand, in a more complete way, the "real" performance of a sustainable organization. The essential elements contained in an integrated reporting concern the capital, the business model and the process of creating and maintaining value, this reporting must be integrated in the strategy and vision of the organization, allowing through the transparency of these integrated reports the observation of all aspects led to the results obtained by the organization, as well as providing information on the role of the organization in society and the context in which it operates, the image of the organization being complete. The purpose of this paper is to highlight the importance and role assigned to integrated reporting in measuring the performance of a sustainable organization, by making it easier to understand the cause and effect of the link between financial performance and sustainability by stakeholders. en_US
dc.language.iso en en_US
dc.publisher Tehnica UTM en_US
dc.rights Attribution-NonCommercial-NoDerivs 3.0 United States *
dc.rights.uri http://creativecommons.org/licenses/by-nc-nd/3.0/us/ *
dc.subject sustainable organization en_US
dc.subject financial reporting en_US
dc.subject non-financial reporting en_US
dc.subject corporate reporting en_US
dc.title The contribution of integrated reporting in determining the performance and value of a sustainable organization en_US
dc.type Article en_US


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