Abstract:

Over the last three decades, companies have begun to become more and more concerned with revealing more and more information on economic, social and environmental sustainability, as a result of increasing pressure from stakeholders on the management responsible for communication with the external environment. Thus, with the introduction of integrated reporting, companies are encouraged to resort to integrated thinking that allows them to create value on a short and long term, using all types of capital or available resources, in other words, these companies are determined to take into account not only the financial implications on performance, but also their responsibility towards the environment and society. The objective of our work is oriented towards the analysis of sustainability reporting through integrated reporting and the advantages it creates in relation to the stakeholders.