AN OVERVIEW OF THE NON-FINANCIAL REPORTING PRACTICES OF THE ROMANIAN PUBLIC-INTEREST ENTITIES LISTED ON BUCHAREST STOCK EXCHANGE
COȘOFREȚ Bogdan-Dumitru, Alexandru Ioan Cuza University of Iași
MÂRȚ Roxana-Aurelia, Alexandru Ioan Cuza University of Iași
MANEA Mihaela , Alexandru Ioan Cuza University of Iași
Abstract:
The goal of this article is to present the main non-financial reporting practices of the Romanian public-interest entities (PIEs) listed on Bucharest Stock Exchange (BVB) for financial years 2017 and 2018. Based on the exhaustive analysis of the documentation processed, in this article is highlighted the interest in the extent to which the Romanian PIE listed on BVB follow the European Union (EU) law regarding disclosure of non-financial and diversity information. The Romanian’s PIEs listed on BVB follow the rules of the EU regarding non-financial. The results show a practice of reporting mostly issues related to employees, environmental, risks and business model.
Keywords: Non-Financial Reporting, Corporate Reporting, Social Responsibility, Sustainability, Environmental Protection
JEL Classification: M14, M40, M41, M42, M48
Volume: 72, Issue: 1
Pages: 57 - 64
Publication date: April, 2020
Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/72106cosofret&mart&manea.pdf
COȘOFREȚ Bogdan-Dumitru, 2020, AN OVERVIEW OF THE NON-FINANCIAL REPORTING PRACTICES OF THE ROMANIAN PUBLIC-INTEREST ENTITIES LISTED ON BUCHAREST STOCK EXCHANGE , Revista Economică, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol.72(1), pages 57-64, April. DOI: https://doi.org/
