CONSIDERATIONS REGARDING THE CONCEPT OF INTEGRATED REPORTING AND ITS IMPORTANCE FOR THE ORGANIZATION’S MANAGEMENT
The integrated reporting represents an ensemble of processes and activities which offer a periodic result regarding the strategy, performance and value created by the entity. The integrated reporting is composed of capitals, business models and the process of creation and value maintaining with time...
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| Format: | Article |
| Language: | English |
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University of Petrosani
2019-10-01
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| Series: | Annals of the University of Petrosani: Economics |
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| Online Access: | https://www.upet.ro/annals/economics/pdf/2019/p1/Bogeanu-Popa.pdf |
| _version_ | 1826799975006208000 |
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| author | MARIA-MĂDĂLINA BOGEANU-POPA |
| author_facet | MARIA-MĂDĂLINA BOGEANU-POPA |
| author_sort | MARIA-MĂDĂLINA BOGEANU-POPA |
| collection | DOAJ |
| description | The integrated reporting represents an ensemble of processes and activities which offer a periodic result regarding the strategy, performance and value created by the entity. The integrated reporting is composed of capitals, business models and the process of creation and value maintaining with time. Therefore, we report to six types of capital respectively natural, social, intellectual, human, productive and financial. An economic entity’s business model is also a system of inputs and results which create added value and it maintains it for a short, medium or long term. The integrated reporting implies a process based on six guiding principles considered to be basic elements. The role the financial officers have in the process of integrated reporting is an essential one. |
| first_indexed | 2025-03-17T00:43:37Z |
| format | Article |
| id | doaj.art-79fa8091997e4a2996d7db5c5fcd28b5 |
| institution | Directory Open Access Journal |
| issn | 1582-5949 2247-8620 |
| language | English |
| last_indexed | 2025-03-17T00:43:37Z |
| publishDate | 2019-10-01 |
| publisher | University of Petrosani |
| record_format | Article |
| series | Annals of the University of Petrosani: Economics |
| spelling | doaj.art-79fa8091997e4a2996d7db5c5fcd28b52025-02-20T09:49:52ZengUniversity of PetrosaniAnnals of the University of Petrosani: Economics1582-59492247-86202019-10-011912130CONSIDERATIONS REGARDING THE CONCEPT OF INTEGRATED REPORTING AND ITS IMPORTANCE FOR THE ORGANIZATION’S MANAGEMENTMARIA-MĂDĂLINA BOGEANU-POPA0University of Craiova, RomaniaThe integrated reporting represents an ensemble of processes and activities which offer a periodic result regarding the strategy, performance and value created by the entity. The integrated reporting is composed of capitals, business models and the process of creation and value maintaining with time. Therefore, we report to six types of capital respectively natural, social, intellectual, human, productive and financial. An economic entity’s business model is also a system of inputs and results which create added value and it maintains it for a short, medium or long term. The integrated reporting implies a process based on six guiding principles considered to be basic elements. The role the financial officers have in the process of integrated reporting is an essential one. https://www.upet.ro/annals/economics/pdf/2019/p1/Bogeanu-Popa.pdfintegrated reportingfinancial reportingcapitalauditor |
| spellingShingle | MARIA-MĂDĂLINA BOGEANU-POPA CONSIDERATIONS REGARDING THE CONCEPT OF INTEGRATED REPORTING AND ITS IMPORTANCE FOR THE ORGANIZATION’S MANAGEMENT Annals of the University of Petrosani: Economics integrated reporting financial reporting capital auditor |
| title | CONSIDERATIONS REGARDING THE CONCEPT OF INTEGRATED REPORTING AND ITS IMPORTANCE FOR THE ORGANIZATION’S MANAGEMENT |
| title_full | CONSIDERATIONS REGARDING THE CONCEPT OF INTEGRATED REPORTING AND ITS IMPORTANCE FOR THE ORGANIZATION’S MANAGEMENT |
| title_fullStr | CONSIDERATIONS REGARDING THE CONCEPT OF INTEGRATED REPORTING AND ITS IMPORTANCE FOR THE ORGANIZATION’S MANAGEMENT |
| title_full_unstemmed | CONSIDERATIONS REGARDING THE CONCEPT OF INTEGRATED REPORTING AND ITS IMPORTANCE FOR THE ORGANIZATION’S MANAGEMENT |
| title_short | CONSIDERATIONS REGARDING THE CONCEPT OF INTEGRATED REPORTING AND ITS IMPORTANCE FOR THE ORGANIZATION’S MANAGEMENT |
| title_sort | considerations regarding the concept of integrated reporting and its importance for the organization s management |
| topic | integrated reporting financial reporting capital auditor |
| url | https://www.upet.ro/annals/economics/pdf/2019/p1/Bogeanu-Popa.pdf |
| work_keys_str_mv | AT mariamadalinabogeanupopa considerationsregardingtheconceptofintegratedreportinganditsimportancefortheorganizationsmanagement |