The Role of Integrated Reporting in Enhancing Corporate Transparency and Communication

Mock, M.; Gonzálvez-Gallego, N.; Razik, S.

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Title	The Role of Integrated Reporting in Enhancing Corporate Transparency and Communication
Authors	Mock, M. Gonzálvez-Gallego, N. Razik, S.
ORCID
Keywords	корпоративне розкриття інформації раскрытие корпоративной информации corporate disclosure корпоративна звітність корпоративная отчетность corporate reporting інтегрована звітність интегрированная отчетность integrated reporting огляд літератури литературный обзор literature review управлінський підхід подход к управлению management approach суттєвість существенность materiality прозорість прозрачность transparency добровільна звітність добровольная отчетность voluntary reporting
Type	Article
Date of Issue	2021
URI	https://essuir.sumdu.edu.ua/handle/123456789/86677
Publisher	Sumy State University
License	Creative Commons Attribution 4.0 International License
Citation	Mock, M., Gonzálvez-Gallego, N., Razik, S. (2021). The Role of Integrated Reporting in Enhancing Corporate Transparency and Communication. Business Ethics and Leadership, 5(4), 76-89. https://doi.org/10.21272/bel.5(4).76-89.2021
Abstract	The primary purpose of the research is to analyze and evaluate the prospects for the success of Integrated Reporting in terms of its potential to increase corporate transparency and enhance corporate communication. The relevance of the decision of this scientific problem is that the European Union published a proposal for the Corporate Sustainability Reporting Directive in April 2021 that highlights the importance of intangible assets and value creation
Appears in Collections:	Business Ethics and Leadership (BEL)