Article: Standards regarding integrated reporting in the context of modelling the performance concept
Authors: POPA Elena
Pages: 21-27
DOI: 10.57263/JMQ.01.01.20223
Published online: 15.09.2022
Abstract: The evaluation of companies’ progress towards sustainability and the integrated reporting associated with it was supported by multiple proposals, which took the form of methods, conceptual frameworks, standards, ratings, indexes, awards, accreditations, awards, alliances, studies, and research. The present study highlights the perspective of aligning the integrated reporting standards in the context of the transition to the new business models of the future. In order to shape the concept of performance, it is important to implement the process of reducing the gap regarding the integrated reporting of companies and the adoption of standards regarding the reporting of non-financial information in an integrated way, unanimously accepted and assumed.
Keywords: global reporting initiative; disclosure quality; Global Reporting Initiative (GRI); sustainability reporting; economic indicators.