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Non-Financial Reporting – Key-Element for the Current and Future Business

Author

Listed:
  • Elena STĂNCIULESCU

    (Bucharest)

  • Mihai VUȚĂ

    (Bucharest University of Economic Studies)

Abstract

By this paper we aim to emphasize the regulatory framework and the content of non-financial reporting, as well as the importance of presenting this information, which facilitate the development and/or the consolidation of a responsible business model. The professional accountants have a major responsibility in the capital employment process and must have an integrated thinking by their role in the audit councils and the audit commissions, as financial managers, and within the positions in the financial field in order to inform the organisations’ decision-makers and the investors with regard to the opportunities and risks related to sustainability.

Suggested Citation

  • Elena STĂNCIULESCU & Mihai VUȚĂ, 2022. "Non-Financial Reporting – Key-Element for the Current and Future Business," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(10), pages 3-8, October.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:10:p:3-8
    DOI: 10.37945/cbr.2022.10.01
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    More about this item

    Keywords

    non-financial reporting; non-financial statement; sustainability; CSRD; NFRD; digitization;
    All these keywords.

    JEL classification:

    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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