Enabling Financial Sustainability Through Integrated Reporting

Nistor, Cristina-Silvia; Ştefănescu, Cristina-Alexandrina; Oprisor, Tudor; Tiron-Tudor, Adriana

doi:10.1007/978-3-319-57962-7_6

Cited by 5 publications

(6 citation statements)

References 20 publications

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“…Based on integrated thinking and long-term vision embedded, <IR> succeeded to become the most efficient instrument to support sustainable development. Better management of capitals and the enhancement of their disclosure levels had a valuable contribution in this sense, in addition to improvements in internal processes and organisational strategies (Nistor et al , 2017). This outcome might also be worthwhile for regulatory and professional bodies to improve their latest efforts to increase the comparability of sustainability reporting.…”

Section: Discussionmentioning

confidence: 99%

“…It encompassed itemised units of examination represented by the SDGs that provided us thoroughly apprehending data. Through this approach, we complied with the technical requirements applied in prior studies using the same research method (Nistor et al , 2017; Guthrie and Abeysekera, 2006) and assured the trustworthiness of the matching data set, too.…”

Section: Methodsmentioning

confidence: 99%

“…Traditionally, such qualitative analysis was used in prior research literature focused on sustainability-related topics, such as corporate social responsibility disclosure (Ali et al , 2017; Fifka, 2013; Giannarakis, 2014), environmental or social reporting (Vourvachis and Woodward, 2015). Likewise, it gradually became a method of interest, often used by researchers to compare various reporting frameworks from environmental and social responsibility (Guthrie and Abeysekera, 2006) to financial sustainability and <IR> (Nistor et al , 2017; Idowu et al , 2016).…”

Section: Methodsmentioning

confidence: 99%

“…Consequently, the <IR> framework, based on the concept of business sustainability, explicitly includes a vision on the sustainable development path undertaken by an organisation (Girella et al , 2019). In other words, it owns this key attribute perceived as of paramount importance in assessing whether an organisation is sustainable over the long term (Nistor et al , 2017).…”

Section: Sustainable Development and Sustainability Reporting: Theore...mentioning

confidence: 99%

“…The sustainability attribute is embedded in <IR> through the “strategic focus and future orientation” principle. It creates the premises for develop sustainable planning for the reporting entity and emphasises anticipated effects on each of the six capitals (Nistor et al , 2017).…”

Section: Overlapping the Sustainable Development Model With The Pilla...mentioning

confidence: 99%

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Linking sustainability reporting frameworks and sustainable development goals

Ştefănescu

2021

ARJ

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Purpose This study aims to explore the linkages between sustainable development and sustainability reporting by approaching the UN’s 2030 Agenda in connection with the Integrated Reporting (IR) and Global Reporting Initiative (GRI) frameworks. It aims to outline a theoretical model able to support the achievement of sustainable development goals (SDGs) through appropriate reporting. Design/methodology/approach The research methodology follows a qualitative approach, combining content and benchmarking analyses of the official documents in question. It aims to provide a better understanding of the conceptual matches between the “5 Ps” of sustainable development and the two sustainability reporting frameworks (IR and GRI) by breaking them down into components and overlapping their constituents to highlight the connections. Findings The results reveal that both sustainability reporting frameworks provide prerequisites to ensure SDGs achievement due to the embedded sustainability issues. As there are more matches between SDGs and the capitals implied in the pursuit of value creation, IR better fits to become part of the sustainable development strategy as a valuable option for reporting on SDGs. Practical implications The study addresses academia through a better understanding of the connections between SDGs and sustainability reporting. It might help regulators to improve their latest efforts to enhance transparency and comparability through the enactment of Directive 2014/95, as long as it has not imposed a standardised report yet. It could guide practitioners to face future challenges and support their steps towards standardised reporting practices. Originality/value This paper approaches the newsworthy topic of sustainable development, outlining a conceptual model meant to support the SDGs achievement through appropriate standardised reporting. It might also fill the gap of the Directive 2014/95 on non-financial information disclosure as it identifies the most suitable type of reporting to enhance the harmonisation at the European level.

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Section: Discussionmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Methodsmentioning

confidence: 99%

Section: Sustainable Development and Sustainability Reporting: Theore...mentioning

confidence: 99%

Section: Overlapping the Sustainable Development Model With The Pilla...mentioning

confidence: 99%

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Linking sustainability reporting frameworks and sustainable development goals

Ştefănescu

2021

ARJ

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Integrated Popular Reporting as a Tool for Citizen Involvement in Financial Sustainability Decisions

Aversano

Polcini

Sannino

et al. 2019

Financial Sustainability of Public Sector Entities

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translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations.

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Financial Sustainability in Public Administration. A Synthesis of the Contributions for Improving Financial Sustainability

Bolívar

2017

Financial Sustainability in Public Administration

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Enabling Financial Sustainability Through Integrated Reporting

Cited by 5 publications

References 20 publications

Linking sustainability reporting frameworks and sustainable development goals

Linking sustainability reporting frameworks and sustainable development goals

Integrated Popular Reporting as a Tool for Citizen Involvement in Financial Sustainability Decisions

Financial Sustainability in Public Administration. A Synthesis of the Contributions for Improving Financial Sustainability

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