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Nowadays, in the context of interconnected economies, the phenomenon of money laundering and terrorist financing has escalated, with a direct impact in Romania as well. The European Union has intensified the fight against this phenomenon, which risks making the financial system vulnerable, through the 4th and 5th European Directives, which extend the professional obligations of accounting experts and financial auditors in the field of preventing and combating money laundering and terrorist financing. Because professional accountants must act in the public interest, IFAC has developed a guide that supports professional accountants in their efforts to limit the phenomenon of corruption and money laundering at an international level.

Nowadays, the development strategy of big corporations is based on the principle of sustainable development, which includes both protecting the interests of all involved economic actors and minimizing the aggression on natural resources. In this context, the financial communication process in large companies has acquired new meanings, being reconsidered and taking the form of Integrated Reporting. The objective of this paper is to develop a study regarding the theory of Integrated Reporting, based on a documentary research on the reports published by the International Integrated Reporting Council and organizations such as KPMG, E&Y or ACCA. Integrated Reporting is a new practice, still under development and in expansion at international level. An integrated report tells the story of a company’s journey towards achieving its vision and provides information about its historical performance, but also about the expected one.