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Non-Financial Reporting: An Instrument Of Social Responsibility At The Level Of Public Interest Entities

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  • Georgiana-Janina SOARE

    (Valahia University of Targoviste, Romania)

Abstract

The globalization of markets imposes, more than ever, competitiveness imperatives for economic entities around the world and has consequences both on the environment and on the people. In this context, there are alternatives to the sustainable development to keep environmental and social resources in optimal shape. Economic entities as major players in society must play their part and be aware of the importance of integrating actions specific to sustainable development and social irresponsibility at the strategic and decision-making level. To survive and be more competitive, they are forced to innovate and develop products that are more environmentally friendly. Social responsibility is a concern at national and international level, and the reporting of non-financial information is a result of the actions taken by economic entities in this regard.

Suggested Citation

  • Georgiana-Janina SOARE, 2021. "Non-Financial Reporting: An Instrument Of Social Responsibility At The Level Of Public Interest Entities," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 6(1), pages 73-85.
    • Handle: RePEc:brc:brccej:v:6:y:2021:i:1:p:73-85
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    References listed on IDEAS

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    1. repec:dau:papers:123456789/320 is not listed on IDEAS
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    3. Sasse, Craig M. & Trahan, Ryan T., 2007. "Rethinking the new corporate philanthropy," Business Horizons, Elsevier, vol. 50(1), pages 29-38.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    social responsibility; non-financial information; sustainable development; public interest entity;
    All these keywords.

    JEL classification:

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

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