Our analysis relies on the 2011 integrated report published by SAP, a European IT company included in the International Integrated Reporting Committee (IIRC) Pilot Programme Business Network. The research methodology used is the analysis of the content as we search for a number of selected...

In this article we aim to present a side of the nonfinancial reporting, which is more and more presented by the companies all over the world: the social reporting. In order to do this, we present a review of the requests included in the Romanian regulations in force regarding this aspect and the...