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Study On The Added Value Of Non-Financial Reporting For The Financial Performance Of Organisations

Author

Listed:
  • Mihaela TULVINSCHI

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Mihaela-Ionela SOCOLIUC

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

This paper is in line with current trends in corporate communication and starts from a central question: to what extent does ESG non-financial reporting contribute to improving financial performance? The research proposes an applied analysis of companies listed on the Bucharest Stock Exchange, with the aim of identifying the role of non-financial reporting in consolidating a coherent and responsible image. At the same time, it seeks to establish a possible correlation between the quality of these reports and the financial performance of companies. The paper integrates the financial and non-financial dimensions to highlight how specific factors of sustainable behaviour influence the strategy and competitiveness of organisations.

Suggested Citation

  • Mihaela TULVINSCHI & Mihaela-Ionela SOCOLIUC, 2025. "Study On The Added Value Of Non-Financial Reporting For The Financial Performance Of Organisations," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 13(2), pages 90-99, June.
    • Handle: RePEc:scm:ejafbu:v:13:y:2025:i:2:p:90-99
    DOI: 10.4316/EJAFB.2025.13210
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    References listed on IDEAS

    as
    1. Raluca ANDREEV & Mihaela TULVINSCHI & Anamaria-Geanina MACOVEI, 2022. "Analysis Of The Impact Of Social Performance On Financial Performance," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 10(2), pages 59-65, June.
    2. Abdixhiku, Lumir & Krasniqi, Besnik & Pugh, Geoff & Hashi, Iraj, 2017. "Firm-level determinants of tax evasion in transition economies," Economic Systems, Elsevier, vol. 41(3), pages 354-366.
    3. Bestari Dwi Handayani & Abdul Rohman & Anis Chariri & Imang Dapit Pamungkas, 2020. "Corporate Financial Performance on Corporate Governance Mechanism and Corporate Value - Evidence from Indonesia," Montenegrin Journal of Economics, Economic Laboratory for Transition Research (ELIT), vol. 16(3), pages 161-171.
    Full references (including those not matched with items on IDEAS)

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