INTEGRISANI IZVEŠTAJI I PROMENE U PREZENTACIJI FINANSIJSKIH INFORMACIJA KOMPANIJA
INTEGRATED REPORTS AND CHANGES IN THE PRESENTATION OF COMPANIES’ FINANCIAL INFORMATION

Summary/Abstract: In the last decade, changes driven by globalization, constant shifts in consumer preferences, andfrequent alterations in business strategy have become prominent. This research focuses on changes inthe presentation and interpretation of information related to key company performances. Traditionalfinancial reports, although informative, are no longer sufficient to meet the needs of target audiences.Increased demands regarding corporate responsibility and sustainable business practices haveprompted companies to provide qualitative information about their business operations, as well as aboutintangible aspects of the company, which have become crucial for stakeholders. This has given rise tothe need for an integrated report that would include a wide spectrum of interest groups. This paperexplores the importance of implementing integrated reporting in company presentations. While theadoption of such reports is still in its infancy, there is a growing awareness of their significance.

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