Publication: Raportarea integrată – perspectivă pentru entităţile din Republica Moldova
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ASEM
Abstract
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GRIGOROI, Lilia, DUMITRU, Madalina. Raportarea integrată – perspectivă pentru entităţile din Republica Moldova. In: Paradigma contabilităţii şi auditului: realităţi naţionale, tendinţe regionale şi internaţionale = Paradigm of accounting and auditing: national realities, regional and international trends : Comunicări ale conferinţei ştiinţifice internaţionale, Ed. a 5-a, 1 aprilie, 2016. Chişinău: S. n., 2016, pp. 9-15. ISBN 978-9975-127-48-6.
The information in the financial statements is not sufficient to provide an overview of the business entity situation. In order to present an overall picture about the entity activity, the reports must include both traditional financial statements and some Non-financial information, which may contain information on sustainable development, information about the entity's activities impact on the environment, and information on social responsibility. The main purpose of this article is to present the concept of integrated reporting, its advantages and disadvantages, its fundamental concepts, and its content items as a perspective for the Republic of Moldova entities. JEL: M40, M48.
The information in the financial statements is not sufficient to provide an overview of the business entity situation. In order to present an overall picture about the entity activity, the reports must include both traditional financial statements and some Non-financial information, which may contain information on sustainable development, information about the entity's activities impact on the environment, and information on social responsibility. The main purpose of this article is to present the concept of integrated reporting, its advantages and disadvantages, its fundamental concepts, and its content items as a perspective for the Republic of Moldova entities. JEL: M40, M48.
Keywords
raportare integrată, principii, crearea de valoare, informaţii financiare şi nefinanciare, dezvoltare sustenabilă