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2015, vol. 44, br. 4, str. 62-87
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Integrisano izveštavanje - nov pristup korporativnom izveštavanju i upravljanju
Integrated reporting: A new approach to corporate reporting and management
Sažetak
Integrisano izveštavanje predstavlja priliku da predstavimo sveobuhvatnu sliku svog poslovanja na jasan, koncizan, koherentan i uporediv načiin. Ideja integrisanog izveštavanja i integracja nefinansijskih podataka u godišnje izveštaje donosi mnoge prednosti i pogodnosti u odnosu na postojeći model korporativnog izveštavanja. Ovakav pristup nam omogućuje da razmatramo materijalna pitanja sa kojima se suočava naše poslovanje i zajednica i pokažemo kako stvaramo vrednost za akcionare i društvo u celini. U isto vreme, takođe, donosi mnoge nove izazove, dileme i pitanja, kako na računovodstvenom tako na menadžerskom nivou. Među ključnim pitanjima su pitanja standarda izveštavanja o nefinansijskim aspektima poslovanja, načina integracje finansijskih i nefinansijskih podataka i kako podstaknuti menadžment da se opredeli za savremen i uravnotežen koncept izveštavanja orijentisan ka budućnosti kada se model još uvek usavršava. Integrisano izveštavanje, naći će se na dnevnom redu onih firmi u kojima je vrhovno rukovodstvo prepoznalo i razumelo opipljive prednosti i sofisticiranost korporativnog izveštavanja.
Abstract
Integrated reporting is an opportunity to present a comprehensive picture of one's business in a clear, concise, coherent and comparable way. The idea of an integrated reporting and integration with non-financial data in the annual reports has many advantages and benefits compared to the current model of corporate reporting. Such approach enables us to consider the material issues facing our business and the community, and show how we create value for shareholders and society as a whole. At the same time, it also poses many new challenges, dilemmas and issues, at both accounting and managerial level. Among the key issues are those related to standards of reporting on non-financial aspects of business, methods of integrating financial and non- financial data and encouraging management to opt for modern and balanced reporting concept oriented towards the future, when the model is still being improved. Integrated reporting will be on the agenda of those companies in which top managers have recognized and understood the tangible benefits and sophistication of corporate reporting.
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