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Considerations Regarding The Publishing Of Non-Financial Information According To The European Directives

Author

Listed:
  • 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.

Suggested Citation

  • BOGEANU POPA Maria Madalina & MAN Mariana, 2018. "Considerations Regarding The Publishing Of Non-Financial Information According To The European Directives," Revista Economica, Lucian Blaga University of Sibiu, Faculty of Economic Sciences, vol. 70(3), pages 32-45, August.
    • Handle: RePEc:blg:reveco:v:70:y:2018:i:3:p:32-45
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    More about this item

    Keywords

    non-financial information; durable development; sustainability; responsible growth; reporting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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