• Marina Trpeska Ss. Cyril and Methodius University, Faculty of Economics – Skopje
  • Zorica Bozinovska Lazarevska Ss. Cyril and Methodius University, Faculty of Economics – Skopje
  • Atanasko Atanasovski Ss. Cyril and Methodius University, Faculty of Economics
Keywords: integrated reporting, integrated report, integrated reporting framework


Integrated reporting is a new approach to corporate reporting which is rapidly gaining international recognition. Integrated reporting is based on integrated thinking, which include interconnectivity of strategy, performance, risk and incentives and helps to identify sources of value creation. In this paper are summarized the need for integrated reporting, companies’ benefits of its implementation as well as content of the integrated report. The aim of the paper is to increase the awareness of the companies about integrated reporting especially in the Republic of Macedonia due to the absence of its implementation in Macedonian companies realized by preresearch phase about implementation of integrated reporting conducted on companies listed on Macedonian stock exchange. Furthermore, as a result of the negative results from the pre-research phase, it is made qualitative analysis about publication of information through the companies’ websites that might be part of the integrated report if it commence to be prepared by the companies.

Author Biographies

Marina Trpeska, Ss. Cyril and Methodius University, Faculty of Economics – Skopje
PhD, Assistant Professor
Zorica Bozinovska Lazarevska, Ss. Cyril and Methodius University, Faculty of Economics – Skopje
PhD, Full Professor
Atanasko Atanasovski, Ss. Cyril and Methodius University, Faculty of Economics
PhD, Assistant Professor


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