作者
Adriana Tiron-Tudor, Gianluca Zanellato, Tudor Oprisor, Teodora Viorica Farcas
发表日期
2020
期刊
New Trends in Public Sector Reporting: Integrated Reporting and Beyond
页码范围
129-152
出版商
Springer International Publishing
简介
This chapter aims to analyse how the fundamental concepts of integrated reporting are addressed within the boundaries of public higher education institutions (HEIs), as their three missions present a significant impact on society, using the case of one of the most prestigious public universities from a regulation-compliance-oriented setting (such as Romania). By a content analysis on the current reporting set, the extents to which the fundamental concepts of IR are already a part of their disclosure pattern have been investigated. Results confirm the existence of a prototype of new reporting trends in Romanian public sector HEIs close to integrated reporting in terms of fundamental elements, and that the pool of data needed to issue an integrated report is already encompassed in the current reporting set.
引用总数
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A Tiron-Tudor, G Zanellato, T Oprisor, TV Farcas - New Trends in Public Sector Reporting: Integrated …, 2020