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Ce au în comun guvernanţa corporativă şi raportarea nefinanciară?

Author

Listed:
  • Simona-Carmen Fătu

    (Administrator Independent, Bucureşti, România)

Abstract

Articolul trece în revistă câteva dintre răspunderile cele mai importante ale conducătorilor companiilor, pornind de la cele prevăzute de legea societăţilor, continuând cu cele legate de raportarea financiară şi, mai nou, cea non-financiară, zăbovind asupra deosebirilor, asemănărilor dar şi interdependenţelor dintre cele două tipuri de raportări şi concluzionând cu modalitatea în care este realizată evaluarea guvernanţei corporative/ a actului de conducere prin prisma raportării financiare respectiv a raportării nefinanciare. Finalul articolului aduce din nou, în prim plan, elementul definitoriu al guvernanţei corporative, respectiv modul în care sunt luate deciziile în societate, subliniind faptul că evaluarea acestui aspect reprezintă un indicator ce poate fi inclus în cadrul raportării nefinanciare.

Suggested Citation

  • Simona-Carmen Fătu, 2018. "Ce au în comun guvernanţa corporativă şi raportarea nefinanciară?," Journal of Financial Studies, Institute of Financial Studies, vol. 4(3), pages 166-169, June.
    • Handle: RePEc:fst:rfsisf:v:4:y:2018:i:3:p:166-169
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