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Integrated Report or Sustainability Report

Author(s): Katya Zlatareva
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration, Socio-Economic Research
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: ESG reporting; „E" -ecological foot-print of the activity; „S" -social aspect of the activity; „G" -indicators for the activity of the governing bodies
Summary/Abstract: The content of the report is determined by the increasing needs for the unity of financial reporting and the reporting of sustainable development processes, or a kind of amalgam of financial and non-financial reporting information. At the same time, they are accepted as a unity of mutual influences, and not as a mechanical union of two components. The financial results of the corporation are obtained both from the known processes of value creation and from the influence of external factors, social environment, corporate social responsibility, compliance with environmental factors and others. The problems of poverty, employment, and professional growth are problems for the future of any economic system, but also steps in the present towards this goal. The International Integrated Reporting Committee (IIRC) and the International Federation of Accountants (IFAC) operate with such a focus.

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