THE ROLE OF THE INTEGRATED REPORTING PROCESS IN ENSURING THE SUSTAINABILITY OF THE ACTIVITIES CARRIED OUT BY AGRICULTURAL ENTITIES

Abstract

Obviously, the economic entities operating in agriculture are given a very important role in the overall process concerning food production, but it is equally known that most of these entities are oriented towards specific activities that do not bring into discussion or do not put forward the idea of their sustainable deployment. The current financial communication system, through the set of documents that make up the annual financial statements, does not allow economic entities active in agriculture or food production in general to present financial information which allows the quantification of the impact such activities have from the perspective of sustainability. Therefore, our study is based on the notion that financial and non-financial reporting systems used by agricultural entities must contribute to reaching the objective of ensuring sustainability for the activities they carry out.