Integrated reporting promotes changing the internal processes of companies to generate improved performance. One way toward this goal is to use integrated thinking as a tool to achieve a "better understanding of the factors that materially affect an organization's ability to create value over...

This paper represents an investigation of the communication practices used by the organizations included in the International Integrated Reporting Council's Pilot Programme, in order to investigate how integrated reports are used as instruments for the communication of information regarding the...

Bioeconomy is a material potential source of sustainable growth that calls for new approaches in research and innovation to bring about concrete improvements in Europe's social, economic and environmental wellfare. The purpose of our research is to evaluate the clarity of reports published by...

The current research has as objective to identify the reporting practices of non-financial information through the indicators proposed by the Global Reporting Initiative (GRI) and the degree in which, for marketing purposes, there is a preference for the communication on positive aspects. In...

Generalizing a reflection on strategy and controlling within the Romanian companies is rather recent. The environment changes and especially the changes in the nature and the dimensions of the markets due to the globalization and regulation put real questions for companies, generate a strategic...

Best practices are conceived in management as improvement programs leading to higher organizational performance. We hereby take an interest in the effects of Enterprise Resource Planning (ERP), systems implementation as managerial tools on firm performance, in connection with the organizational...