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Provocarile si problemele sociale si ale mediului înconjurător ale companiilor din industria energiei

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cris.sourceIdoai:irek.ase.md:123456789/2675
dc.creatorDinu, Andreea
dc.creatorLupu, Elena Raluca
dc.creatorNegrus-Costin, Alina
dc.date2023-05-25T08:02:33Z
dc.date2023-05-25T08:02:33Z
dc.date2023-03
dc.date.accessioned2023-11-13T20:56:28Z
dc.date.available2023-11-13T20:56:28Z
dc.descriptionDINU, Andreea, LUPU, Elena Raluca, NEGRUS-COSTIN, Alina. Provocarile si problemele sociale si ale mediului înconjurător ale companiilor din industria energiei = Challenges of Social and Environmental Issues of Companies Operating in the Energy Industry. Scientific coordinator: DRAGOMIR, Voicu–Dan. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: Conf. şt. intern. studenţească, ISSC 2023: Culegere de articole ştiinţifice, Ed. a 7-a, 9-10 martie 2023. Chişinău: ASEM, 2023, pp. 78-87. ISBN 978-9975-147-93-4 (PDF).
dc.descriptionThe EU Directive 2014/95/EU requires large companies, including those in the energy sector, to disclose non-financial information, such as environmental, social, and governance (ESG) issues, in their annual reports. This has led many energy companies to integrate sustainability and ESG reporting into their overall corporate reporting. However, complying with the directive can present both challenges and opportunities for energy companies. This document aims to analyse the impact of integrated reporting on the value relevance of European energy companies. To accomplish this, we analysed three of the most significant companies in the energy sector: Haliburton, Schlumberger, and Baker Hughes. In their annual reports for the year 2021, each company applied European Directive 2014/95/EU. During the analysis, we paid close attention to the additional information regarding economic, environmental, and social issues. Particular attention was paid to the relationship between financial and non-financial information. In addition to the current condition, we focused on and evaluated the communicated future plans and visions for development in the areas listed below. Due to the application of content analysis, it was possible to assess the corporations using an evaluation matrix. Consequently, we evaluated the information contained in the reports and determined a quantifiable overall result. CZU: 620.9:[304.2:504.06]; JEL: M40, M41; DOI: https://doi.org/10.53486/issc2023.10
dc.formatapplication/pdf
dc.identifier978-9975-147-93-4 (PDF)
dc.identifierhttps://irek.ase.md:443/xmlui/handle/123456789/2675
dc.identifier.urihttps://cris.ase.md/handle/123456789/5173
dc.languageen
dc.publisherASEM
dc.subjectintegrated reporting
dc.subjectenergy sector
dc.subjectlisted firms
dc.subjectaccounting information
dc.subjectEU Directive 2014/95/EU
dc.subjectenvironment
dc.subjectsocial problems
dc.subjectgovernance
dc.titleProvocarile si problemele sociale si ale mediului înconjurător ale companiilor din industria energiei
dc.titleChallenges of Social and Environmental Issues of Companies Operating in the Energy Industry
dc.typeArticle
dspace.entity.typePublication
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