ANALYSIS AND IDENTIFICATION OF RESEARCH CORRELATIONS BETWEEN INTEGRATED REPORTING AND GLOBAL ENTERPRISE PERFORMANCE

The development and globalisation of the world's economies and the growing number of multinationals contribute to a huge flow of financial and non-financial information. The process of gathering information is difficult and sometimes limited. This has raised the issue of developing an integrated reporting framework, encompassing all types of information and contributing to right investment decisions, in order to ensure the sustainable development of the entity. Financial reporting has adapted to the needs of stakeholders and market requirements, thus from simple reporting through statutory financial statements, we now have an integrated reporting system, covering all financial and non-financial information (social, environmental and governance indicators, etc.) of the entity. Through integrated reporting, the overall performance of the company is basically presented, incorporating economic, social and environmental performance indicators. The purpose of this article is to provide an analysis of the concept of overall business performance and integrated reporting and to highlight the role of integrated reporting in business sustainability.