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Human Capital Reporting in Romania: An Analysis of the Top 10 Companies Listed on BVB, BET Index

Author

Listed:
  • Nicoleta-Maria IENCIU

    (Babeș-Bolyai University, Cluj-Napoca)

  • Ionel-Alin IENCIU

    (Babeș-Bolyai University, Cluj-Napoca)

  • Mugurel Gabriel Sorin POP

    (Babeș-Bolyai University, Cluj-Napoca)

Abstract

This paper analyzes the level of human capital reporting within the Top 10 companies listed on the Bucharest Stock Exchange, BET index, with the reference period being the year 2023. The results obtained indicate the existence of differences in reporting among the analyzed entities, that are not explained by the company’s size expressed by the number of employees. Some companies tend to adopt a more detailed approach regarding the information provided about their human capital, while others have a more limited approach. The paper brings a significant contribution to the accounting profession by highlighting the role of human capital in non-financial reporting.

Suggested Citation

  • Nicoleta-Maria IENCIU & Ionel-Alin IENCIU & Mugurel Gabriel Sorin POP, 2025. "Human Capital Reporting in Romania: An Analysis of the Top 10 Companies Listed on BVB, BET Index," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(1), pages 9-15, January.
    • Handle: RePEc:ahd:journl:v:6:y:2025:i:1:p:9-15
    DOI: 10.37945/cbr.2025.01.02
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    More about this item

    Keywords

    human capital; non-financial reporting; BVB; BET index; Romania;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
    • J24 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Human Capital; Skills; Occupational Choice; Labor Productivity
    • O15 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Economic Development: Human Resources; Human Development; Income Distribution; Migration
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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