{"id":6581,"date":"2022-08-16T08:23:28","date_gmt":"2022-08-16T06:23:28","guid":{"rendered":"https:\/\/ceccarcaras.ro\/ro\/?p=6581"},"modified":"2022-08-16T08:23:30","modified_gmt":"2022-08-16T06:23:30","slug":"al-doilea-document-din-seria-ifac-privind-asigurarea-raportarii-integrate-disponibil-in-limba-romana","status":"publish","type":"post","link":"https:\/\/ceccarcaras.ro\/ro\/al-doilea-document-din-seria-ifac-privind-asigurarea-raportarii-integrate-disponibil-in-limba-romana\/","title":{"rendered":"Al doilea document din seria IFAC privind asigurarea raport\u0103rii integrate, disponibil \u00een limba rom\u00e2n\u0103"},"content":{"rendered":"\n<div class=\"post-content\">\n<div class=\"wp-block-image\">\n<figure class=\"alignright size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-26870 alignright\" src=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/08\/smartmockups_l6on51uo-1024x576.jpg\" alt=\"\" width=\"353\" height=\"213\" \/><\/figure>\n<\/div>\n<p><span class=\"stk-highlight\">Consiliile de administra\u021bie trebuie s\u0103 supravegheze numeroase activit\u0103\u021bi de asigurare intern\u0103 la nivelul organiza\u021biilor \u00een baza responsabilit\u0103\u021bilor acestora referitoare la integritatea raport\u0103rii integrate. Documentul\u00a0<\/span><em><a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2022\/08\/IFAC-IIA-Governance-Responsibility-for-IR-RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u00cendeplinirea responsabilit\u0103\u021bii de guvernan\u021b\u0103 privind raportarea integrat\u0103 a Consiliului<\/a><\/em>\u00a0<span class=\"stk-highlight\">este cea de-a doua publica\u021bie din seria IFAC privind asigurarea raport\u0103rii integrate, elaborat\u0103 al\u0103turi de Institute of Internal Auditors, cu aportul Value Reporting Foundation.<\/span><\/p>\n<p><span class=\"stk-highlight\">Primul document din serie,<\/span>\u00a0<em><a href=\"https:\/\/ceccar.ro\/ro\/wp-content\/uploads\/2021\/03\/IFAC-IIRC-Integrated-Reporting-Assurance-RO.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Accelerarea evolu\u021biei asigur\u0103rilor pentru raportarea integrat\u0103, \u00een interesul public<\/a><\/em><span class=\"stk-highlight\">, a subliniat importan\u021ba misiunilor de asigurare extern\u0103 independent\u0103 a raport\u0103rii integrate pentru investitori \u0219i companii \u0219i modul \u00een care acestea pot fi furnizate cu scopul de a \u00eembun\u0103t\u0103\u021bi credibilitatea rapoartelor integrate.<\/span><\/p>\n<p><span class=\"stk-highlight\">Al doilea document, tradus de CECCAR \u00een limba rom\u00e2n\u0103, analizeaz\u0103 modul \u00een care activit\u0103\u021bile de asigurare intern\u0103 pot fi organizate \u00een sprijinul \u00eendeplinirii de c\u0103tre consilii a responsabilit\u0103\u021bii acestora pentru raportarea integrat\u0103 \u0219i procesul de raportare aferent. R\u0103spunderea consiliului de administra\u021bie cu privire la rapoartele integrate \u0219i implementarea unei abord\u0103ri interne coezive \u0219i coordonate \u00een ceea ce prive\u0219te asigurarea raport\u0103rii integrate furnizeaz\u0103 baza pentru \u00eembun\u0103t\u0103\u021birea calit\u0103\u021bii rapoartelor integrate corporative \u0219i o mai bun\u0103 preg\u0103tire a organiza\u021biilor pentru asigurarea extern\u0103.<\/span><\/p>\n<p><span class=\"stk-highlight\">Conceptele prezentate \u00een acest document pot fi utilizate pentru a sprijini consiliile cu privire la orice form\u0103 de raportare corporativ\u0103 care necesit\u0103 o descriere de baz\u0103 a afacerii, precum formele de prezentare a comentariilor conducerii reglementate \u00een multe p\u0103r\u021bi ale lumii, inclusiv discu\u021bii \u0219i analize de management, raport strategic, raport de gestiune, analiz\u0103 opera\u021bional\u0103 \u0219i financiar\u0103 sau Grupul operativ pentru prezentarea informa\u021biilor financiare aferente schimb\u0103rilor climatice.<\/span><\/p>\n<p><span class=\"stk-highlight\">Documentul \u00een limba rom\u00e2n\u0103 poate fi consultat la sec\u021biunea<\/span>\u00a0<a href=\"https:\/\/ceccar.ro\/ro\/?page_id=23577\" target=\"_blank\" rel=\"noreferrer noopener\">Publica\u021bii \u2013 Organisme interna\u021bionale \u2013 Raportare Integrat\u0103<\/a>\u00a0<span class=\"stk-highlight\">de pe site-ul CECCAR.<\/span><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Consiliile de administra\u021bie trebuie s\u0103 supravegheze numeroase activit\u0103\u021bi de asigurare intern\u0103 la nivelul organiza\u021biilor \u00een baza responsabilit\u0103\u021bilor acestora referitoare la integritatea raport\u0103rii integrate. Documentul\u00a0\u00cendeplinirea responsabilit\u0103\u021bii de guvernan\u021b\u0103 privind raportarea integrat\u0103 a Consiliului\u00a0este cea de-a doua [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":6582,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[13],"tags":[],"class_list":["post-6581","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-articole-ceccar"],"_links":{"self":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/6581","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/comments?post=6581"}],"version-history":[{"count":1,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/6581\/revisions"}],"predecessor-version":[{"id":6583,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/posts\/6581\/revisions\/6583"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media\/6582"}],"wp:attachment":[{"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/media?parent=6581"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/categories?post=6581"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ceccarcaras.ro\/ro\/wp-json\/wp\/v2\/tags?post=6581"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}