Publication: Raprtarea integrată dintr-o perspectivă teoretică
Date
Journal Title
Journal ISSN
Volume Title
Publisher
ASEM
Abstract
Description
IVANIUC, Anda-Larisa, COSMULESE, Cristina Gabriela. Raprtarea integrată dintr-o perspectivă teoretică. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 166-172. ISBN 978-9975-75-981-6.
The research is intended to assist and encourage entities to prepare concise, relevant and useful non-financial statements in accordance with the requirements of Directive 2014/95 / EU. Proper publication of nonfinancial information is an essential element in ensuring a stable financial sector. The authors illustrated the usefulness of non-financial information, what are the tools for reporting non-financial information, what are the standards of the Global Reporting Initiative, what is the contribution of integrated reporting to improving the quality of financial and non-financial information, and analyzed a series of non-financial performance indicators? which can be found in the sustainability reports prepared by the companies listed on the Bucharest Stock Exchange. JEL: M41
The research is intended to assist and encourage entities to prepare concise, relevant and useful non-financial statements in accordance with the requirements of Directive 2014/95 / EU. Proper publication of nonfinancial information is an essential element in ensuring a stable financial sector. The authors illustrated the usefulness of non-financial information, what are the tools for reporting non-financial information, what are the standards of the Global Reporting Initiative, what is the contribution of integrated reporting to improving the quality of financial and non-financial information, and analyzed a series of non-financial performance indicators? which can be found in the sustainability reports prepared by the companies listed on the Bucharest Stock Exchange. JEL: M41
Keywords
raportare integrată, informație nefinanciară, rapoarte de sustenabilitate