Abstract:

This paper investigates how the international context regarding the integrated reporting influences the economic entities in the European area. In this context, reference is made to the manner of application and the extent to which the economic entities prepare reports in compliance with the international integrated reporting framework. The hypotheses formulated start from knowing the principles drafted by the International Integrated Reporting Council (IIRC). The research was carried out on a sample consisting of 30 economic entities belonging to one state in Europe and the integrated reporting of which has been studied through the content analysis and scoring method. The results obtained as a result of the research carried out made it possible to validate or invalidate the hypotheses. The application of the IIRC principles proved to be relevant in reflecting the performances of economic entities in the European area.  One of the IIRC specific principles that has been noted refers to the credibility of the integrated reports drafted, proving by means of the score obtained that the specified principle best governs the reporting of economic entities in the European area.