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An Overview Of The Non-Financial Reporting Practices Of The Romanian Public-Interest Entities Listed On Bucharest Stock Exchange

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  • COȘOFREÈš Bogdan-Dumitru, MÂRÈš Roxana-Aurelia, MANEA Mihaela

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.

Suggested Citation

  • COȘOFREÈš Bogdan-Dumitru, MÂRÈš Roxana-Aurelia, MANEA Mihaela, 2020. "An Overview Of The Non-Financial Reporting Practices Of The Romanian Public-Interest Entities Listed On Bucharest Stock Exchange," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 72(1), pages 57-64, April.
    • Handle: RePEc:blg:reveco:v:72:y:2020:i:1:p:57-64
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    File URL: http://economice.ulbsibiu.ro/revista.economica/archive/72106cosofret&mart&manea.pdf
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    References listed on IDEAS

    as
    1. Ittner, CD & Larcker, DF, 1998. "Are nonfinancial measures leading indicators of financial performance? An analysis of customer satisfaction," Journal of Accounting Research, Wiley Blackwell, vol. 36, pages 1-35.
    2. Flower, John, 2015. "The International Integrated Reporting Council: A story of failure," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 27(C), pages 1-17.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Non-Financial Reporting; Corporate Reporting; Social Responsibility; Sustainability; Environmental Protection;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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