Including Sustainable Reporting Practices in Corporate Management Reports: Assessing the Impact of Transparency on Economic Performance

Sustainability

MaraDel Baldo¹  Lucian Mandache²  Anca Băndoi³  ClaudiuGeorge Bocean⁴  CătălinaSoriana Sitnikov⁴  LeonardoGeo Mănescu⁵ 

[1] Department of Economics, Society and Politics, School of Economics, University of Urbino Carlo Bo, 61029 Urbino, Italy;Department of Electrical, Power and Aerospace Engineering, University of Craiova, 200585 Craiova, Romania;Department of Finance and Economic Analysis, University of Craiova, 200585 Craiova, Romania;Department of Management, Marketing and Business Administration, University of Craiova, 200585 Craiova, Romania;INCESA, University of Craiova, 200585 Craiova, Romania;

关键词: sustainability;    economic performance;    sustainability reporting;    managerial reporting;    integration;   

DOI  :  10.3390/su13020940

来源: DOAJ

【 摘 要 】

In terms of sustainability, traditional disclosure does not provide the necessary information to all stakeholders, mainly addressing the company’s shareholders’ expectations. As a result, organisations need to disclose more non-financial information, which implies social and environmental issues. Many organisations currently provide sustainability reports in addition to the annual management reports containing financial and economic data. Several studies have focused on adopting practices and tools in the sustainability area and their overlap with traditional managerial techniques and tools. Nevertheless, integration involves a harmonising process, compatibility and alignment between different management practices. This study aims to assess the impact that the inclusion of sustainable reporting practices in corporate management reports has on economic performance, and to support filling the gap in the specific literature by proposing an integrated reporting model achieved through a harmonising process, compatibility and alignment.

【 授权许可】

Unknown