Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...

The paper is focused on the issue of reporting for sustainable development. Two terms - sustainability reporting and integrated reporting, used in relation to reporting for sustainable development, are defined. They are discussed in the context of different, partly conflicting, approaches to...

The growing popularity of integrated reporting is becoming the trend of the best practices among successful companies. Transparent and clear reporting allows attracting additional investment, conducts a better business management, and focuses on sustainable future. Control of the company's...

The purpose of this document is to empirically examine the impact of intellectual capital disclosure quality in the integrated reports on firm performance. The empirical research is based on a sample of 45 integrated reports. The results confirm our hypothesis that establish the existence of a...