Abstract:

At present, integrated reporting is at the center of corporate reporting. Integrated reporting provides the broadest picture of an organization's work, ensuring the connectivity of financial and non-financial information, and adopts a long-term vision of the concept of integrated thinking and value creation for all stakeholders. The development of the concept of integrated reporting is closely linked to the evolution of sustainability reporting. Integrated reporting has a voluntary majority, with the exception of South Africa where it is mandatory for listed public companies. This paper aims to provide landmarks in the evolution of integrated reporting at international level, focusing on the evolution of sustainability reporting in Romania. At international level, integrated reporting has grown, but at the level of Romania we cannot talk about IR.