Social and environmental aspects are increasingly included in the different types of reports prepared by the Romanian companies. Our research question is which are the forces that drive the institutionalization of the CSR reporting in Romania. We consider the stakeholders as the primary...

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...

Our research is focused on the organizational legitimacy gained by the International Integrated Reporting Council (IIRC). We analyze all the answers received by IIRC in response to its Consultation Draft (CD) and match the responses with the legitimacy types, explaining the reasons of the users...