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Impact of Non-Financial Information on Sustainable Reporting of Organisations’ Performance: Case Study on the Companies Listed on the Bucharest Stock Exchange

Author

Listed:
  • Mariana Man

    (Faculty of Sciences, University of Petroșani, 332006 Petroșani, Romania)

  • Maria-Mădălina Bogeanu-Popa

    (Faculty of Economics and Business Administration, University of Craiova, 200585 Craiova, Romania)

Abstract

The influences resulted from the strategy of sustainable development of a country represents a challenge for both the research and all those interested. This paper researches how the non-financial information is relevant in reflecting the sustainability of Romanian economic entities’ performances. In this context, reference is made to the Bucharest Stock Exchange (BVB) and to the extent that the economic entities listed at the stock exchange draft sustainable reports in compliance with the international reporting requirements. The hypotheses formulated are related to the specific characteristics of the economic entities listed on the BVB. The research was done on a sample consisting of all economic entities contained by the International Reporting System of Issuers (IRIS) platform of the BVB, the sustainable reporting was analysed through the Pearson correlation coefficient and the ANOVA test. Following the research, results were obtained that made it possible to validate/invalidate the hypotheses. One of the specific characteristics that has been noted refers to the size of the economic entity; this has been shown to influence the extent to which the sustainable report drafted complies with the requirements of the international reporting frame.

Suggested Citation

  • Mariana Man & Maria-Mădălina Bogeanu-Popa, 2020. "Impact of Non-Financial Information on Sustainable Reporting of Organisations’ Performance: Case Study on the Companies Listed on the Bucharest Stock Exchange," Sustainability, MDPI, vol. 12(6), pages 1-15, March.
    • Handle: RePEc:gam:jsusta:v:12:y:2020:i:6:p:2179-:d:331376
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    References listed on IDEAS

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    2. Peter Gallo & Ján Dobrovič & Veronika Čabinová & Petra Pártlová & Jarmila Straková & Bohuslava Mihalčová, 2021. "Increasing the Efficiency of Enterprises in Tourism Sector Using Innovative Management Methods and Tools," Social Sciences, MDPI, vol. 10(4), pages 1-13, April.
    3. Lyudmila MIHAYLOVA & Emil PAPAZOV, 2021. "Sustainable Reporting: Practices And Challenges," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 71-78, November.
    4. Syed Ghulam Meran Shah & Larisa Ivascu, 2024. "Accentuating the moderating influence of green innovation, environmental disclosure, environmental performance, and innovation output between vigorous board and Romanian manufacturing firms’ performance," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 26(4), pages 10569-10589, April.
    5. Andreas Errikos Delegkos & Michalis Skordoulis & Petros Kalantonis & Aggelia Xanthopoulou, 2022. "Integrated Reporting and Value Relevance in the Energy Sector: The Case of European Listed Firms," Energies, MDPI, vol. 15(22), pages 1-13, November.

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