Интегрирана отчетност: съдържание, концептуална рамка и преимущества
Integrated reporting: content, conceptual framework, and benefits

Author(s): Hristiyan Stoyanov
Subject(s): Economy, Business Economy / Management, Micro-Economics, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: Integrated reporting; sustainability; non-financial information; value creation
Summary/Abstract: Integrated reporting combines the reporting of financial and non-financial information, demonstrating companies' commitment to their external environment. It focuses on the potential to create value, sustainability, and future development, rather than on the current state and the increase of financial results in the short-term period.

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