The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange
This paper aims to identify a company with Romanian capital that has potential to implement the integrated reporting principles, with real benefits in attracting investors and/or building an international reputation. To achieve this goal, we performed a study on companies listed at the Bucharest Sto...
| Main Author: | |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2016-12-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: |
http://revista.cafr.ro/temp/Article_9517.pdf
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| _version_ | 1819064511071518720 |
|---|---|
| author | Ioana SOFIAN |
| author_facet | Ioana SOFIAN |
| author_sort | Ioana SOFIAN |
| collection | DOAJ |
| description | This paper aims to identify a company with Romanian capital that has potential to implement the integrated reporting principles, with real benefits in attracting investors and/or building an international reputation. To achieve this goal, we performed a study on companies listed at the Bucharest Stock Exchange that operate in different sectors. We analysed the investment opportunity, the reports published currently by the companies and their compliance with the International Integrated Reporting Framework in the view of preparing an integrated report. The case study revealed a high potential for the implementation of integrated reporting within Antibiotice Iași S.A. As compared to all the selected companies, this company’s reporting practices are currently the most similar to the integrated reporting. However, for the other companies, the option to publish an integrated report is viable under certain conditions, particularly in order to build a business card that is internationally recognized and universally comparable. |
| first_indexed | 2024-12-21T15:31:44Z |
| format | Article |
| id | doaj.art-b9a1596e002645e7a5ddcd59bb41ed15 |
| institution | Directory Open Access Journal |
| issn | 1844-8801 |
| language | English |
| last_indexed | 2024-12-21T15:31:44Z |
| publishDate | 2016-12-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj.art-b9a1596e002645e7a5ddcd59bb41ed152022-12-21T18:58:45ZengChamber of Financial Auditors of RomaniaAudit Financiar1844-88012016-12-01141441335134810.20869/AUDITF/2016/144/13359517The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock ExchangeIoana SOFIAN0 Bucharest University of Economic Studies This paper aims to identify a company with Romanian capital that has potential to implement the integrated reporting principles, with real benefits in attracting investors and/or building an international reputation. To achieve this goal, we performed a study on companies listed at the Bucharest Stock Exchange that operate in different sectors. We analysed the investment opportunity, the reports published currently by the companies and their compliance with the International Integrated Reporting Framework in the view of preparing an integrated report. The case study revealed a high potential for the implementation of integrated reporting within Antibiotice Iași S.A. As compared to all the selected companies, this company’s reporting practices are currently the most similar to the integrated reporting. However, for the other companies, the option to publish an integrated report is viable under certain conditions, particularly in order to build a business card that is internationally recognized and universally comparable. http://revista.cafr.ro/temp/Article_9517.pdf Integrated reportingRomaniavalue creationlisted companies |
| spellingShingle | Ioana SOFIAN The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange Audit Financiar Integrated reporting Romania value creation listed companies |
| title | The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange |
| title_full | The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange |
| title_fullStr | The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange |
| title_full_unstemmed | The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange |
| title_short | The adoption of integrated reporting principles by the Romanian companies listed at the Bucharest Stock Exchange |
| title_sort | adoption of integrated reporting principles by the romanian companies listed at the bucharest stock exchange |
| topic | Integrated reporting Romania value creation listed companies |
| url |
http://revista.cafr.ro/temp/Article_9517.pdf
|
| work_keys_str_mv | AT ioanasofian theadoptionofintegratedreportingprinciplesbytheromaniancompanieslistedatthebuchareststockexchange AT ioanasofian adoptionofintegratedreportingprinciplesbytheromaniancompanieslistedatthebuchareststockexchange |