Aspects regarding the adoption and development of integrated reporting practices

Abstract

The current economic context brings about new challenges and responsibilities that companies have to face in the communication area based on the principle of sustainable development. This refers to both- protecting the interests of all economic agents involved and minimizing the aggression on natural resources. Hence, the entities’ communication process was reconsidered in the form of integrated reporting. This relatively new type of reporting is continuously under development at an international level and it was better understood in practice through the Integrated Reporting Pilot Programme. This paper aims to present the integrated reporting practices of Danone, one of the members of the Pilot Programme through a case study approach. Notwithstanding the experience it should have in the integrated reporting area, our findings show that Danone issued a document entitled “Integrated report” only in 2016. Until this year, the firm chose to publish two reports related to economic and social issues and sustainability, rather combined than integrated.