Ştefănescu, Cristina Alexandrina; Oprişor, Tudor; … - In: Journal of accounting & management information systems … 15 (2016) 3, pp. 542-564
underpinning transparency in reporting as an enabler of public accountability ensure a more holistic approach in developing the … disclosure framework. The main contribution of this paper relates to its methodology, comprising both quantitative and … the structure of the six capitals defined by the integrated reporting framework. Furthermore, the information comprised …