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pro vyhledávání: '"Rares Hurghis"'
Autor:
Rares HURGHIS
Publikováno v:
Audit Financiar, Vol 15, Iss 145, Pp 83-92 (2017)
In the last two decades the concept of sustainability reporting gained more importance in the companies’ annual reports, a trend which is embedded also in integrated reporting. Issuing an integrated report became a necessity, because the report exp
Externí odkaz:
https://doaj.org/article/6edaccf59fb74bdcae987de13366dc67
Integrated reporting represents a new reporting model focusing on the value created by a company over time, using various capitals, and is based on integrated thinking. The latest focus of IR research and articles shifted from analysing the potential
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::4c49803551ab9b4e6501f5ade15c2f87
http://hdl.handle.net/11025/50711
http://hdl.handle.net/11025/50711
Publikováno v:
Sustainability, Vol 12, Iss 8777, p 8777 (2020)
In terms of corporate governance, the board of directors (BoDs) is the main responsible structure in meeting and safeguarding both shareholders and stakeholders’ interests. Integrated reporting’s primary aim is to improve information quality prov