| Abstract [eng] |
The growing public information needs and the rising level of innovation force organizations to look for ways to maximize the disclosure of information to all stakeholders. Integrated Reporting, which consist of 6 capital elements, seeks to reveal how the organization creates value in the short, medium and long term. This concept was designed to uncover not only the financial but all the information related to the organization's value creation process. However, the narrow spread of the concept globally, the absence of a compulsory drafting of such a report, the lack of clear detailed training procedures, and the poor disclosure of the strengths and weaknesses of the report distorting the use of the report by the International Integrated Reporting Council in organizations and does not ensure the disclosure of information therein quality. |
