CONSIDERATIONS REGARDING THE PUBLISHING OF NON-FINANCIAL INFORMATION ACCORDING TO THE EUROPEAN DIRECTIVES

BOGEANU POPA Maria Madalina , University of Craiova, Craiova, Romania

MAN Mariana , University of Petrosani, Petrosani, Romania

Abstract:
This paper presents the approach of the non-financial information initiated by the Directive 32/2014 EU and currently transposed under the form of the Directive 95/2014 EU. Publishing information of non-financial nature is obeyed to a set of rules that needs to be followed by the big organizations and the groups of public interest. The structuring of the non-financial report is based on the GRI reporting model. The targeted economic organizations are not strangers to the non-financial reporting sphere because the majority have opted for a responsible growth of activity. The implication in environmental, social and governance actions has classified the organization’s activity as being a durable one. It has been identified the fact that the responsibility of formulating the non-financial reports belongs to the management and the accounting compartments. It has also been followed how, in the stakeholders’ ensemble, the non-financial information occupies an important position in the decisive process.

Keywords: non-financial information, durable development, sustainability, responsible growth, reporting

JEL Classification: M41

Volume: 70, Issue: 3

Pages: 32 - 45

Publication date: August, 2018

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/70303bogeanupopa&man.pdf

”Cite