DOAJ Open Access 2020

Corporate Governance in the Context of Integrated Reporting

Bianca Raluca BĂDIȚOIU Alexandru BUGLEA Valentin Partenie MUNTEANU

Abstrak

This paper is a comparative qualitative analysis of the content found in integrated reports of European and African companies from the financial sector, with respect to information regarding their corporate governance. As described by the International Integrated Reporting Council, integrated reporting refers to different aspects of a company, such as strategy, governance, performance and prospects, pursuing the creation of value over time. This article focuses on the aspect of corporate governance in the context of 2018 integrated reports of companies from the IR Example database. The main results of the study consist of a comparison between companies from Europe and Africa regarding the similarities and differences between the shared information about their corporate governance within their integrated reports and the potential explanation for these facts.

Topik & Kata Kunci

Economics as a science Business records management

Penulis (3)

Bianca Raluca BĂDIȚOIU

Alexandru BUGLEA

Valentin Partenie MUNTEANU

Format Sitasi

APA MLA BibTeX

BĂDIȚOIU, B.R., BUGLEA, A., MUNTEANU, V.P. (2020). Corporate Governance in the Context of Integrated Reporting. https://doi.org/10.24818/RMCI.2020.3.332

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Informasi Jurnal

Tahun Terbit: 2020
Sumber Database: DOAJ
DOI: 10.24818/RMCI.2020.3.332
Akses: Open Access ✓