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Non-Financial Reporting - A Crucial Component In Assesing The Global Performance Of The Economic Sustainability Of The Entity

Author

Listed:
  • Marilena ZUCA

    (Romanian-American University, Romania)

Abstract

In the modern business environment, non-financial reporting—such as sustainability and corporate social responsibility reports—is becoming a more significant trend. The term ""non-financial reporting"" describes how economic organizations fulfil their obligations to the environment, to employees, to diversity and inclusion, to human rights, to governance concerns, and to prevent bribery and corruption. Significant effects of non-financial reporting are felt by a variety of stakeholders, including customers, workers, investors, and the general public. The results of the research clearly showed the high levels of interest, perception, and expectations of these parties with respect to the accuracy and reliability of non-financial information, as well as the necessity of finding new methods to improve the accountability and transparency of economic entities in this area.

Suggested Citation

  • Marilena ZUCA, 2023. "Non-Financial Reporting - A Crucial Component In Assesing The Global Performance Of The Economic Sustainability Of The Entity," Journal of Information Systems & Operations Management, Romanian-American University, vol. 17(2), pages 212-232, December.
    • Handle: RePEc:rau:jisomg:v:17:y:2023:i:2:p:212-232
    DOI: 10.5281/zenodo.21827530
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    File URL: http://www.rebe.rau.ro/RePEc/rau/jisomg/WI23/JISOM-WI23-A14.pdf
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    References listed on IDEAS

    as
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    Full references (including those not matched with items on IDEAS)

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    JEL classification:

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

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