Global Perspectives on Frameworks for Integrated Reporting: Emerging Research and Opportunities

Ioana Dragu is a PhD Student at Babes-Bolyai University, Faculty of Economics and Business Administration, Accounting and Audit Department. She graduated Finance and Banking English Line of Study within Faculty of Economics and Business Administration and then followed an MBA of two years in Managerial Accounting, Audit and Control. She started her research in corporate reporting and disclosure when she was still a student. Currently, she is writing her thesis on Integrated Reporting as the mixture between financial and non-financial information together, including in her topic sustainability disclosure practices. She published a series of papers on reporting practices and disclosure regarding financial and non-financial information. Her research interests incorporate sustainability insights and their integration into standard reporting practices and information disclosure.