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2015, vol. 44, br. 4, str. 62-87
Integrisano izveštavanje - nov pristup korporativnom izveštavanju i upravljanju
Master World doo

e-adresadanicaprosic@eunet.rs
Ključne reči: integrisano izveštavanje; IIRC; nefinansijske varijable; poslovni model; računovodstvene performanse; strategija
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.
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O članku

jezik rada: srpski, engleski
vrsta rada: izvorni naučni članak
DOI: 10.5937/bankarstvo1504062P
objavljen u SCIndeksu: 11.02.2016.

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