Publication:
Raportarea nefinanciară în legătură directă cu sănătatea și securitatea în muncă la nivelul entităților publice

Simple item page
cris.sourceIdoai:irek.ase.md:1234567890/610
dc.creatorDeac, Claudiu-Florin
dc.date2020-09-30T10:22:45Z
dc.date2020-09-30T10:22:45Z
dc.date2020-03
dc.date.accessioned2023-11-13T20:55:53Z
dc.date.available2023-11-13T20:55:53Z
dc.descriptionDEAC, Claudiu-Florin. Raportarea nefinanciară în legătură directă cu sănătatea și securitatea în muncă la nivelul entităților publice. 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. 193-197. ISBN 978-9975-75-981-6.
dc.descriptionThe article addresses the issue of disclosure of occupational safety and health issues by public entities in Romania, under the influence of recent changes in the legislative framework imposed by the adoption of EU Directive 2014/95 on non-financial reporting by large corporations exceeding 500 employees. The purpose of our study is to determine the relevant factors that influence the level of communication within Romanian companies and to highlight the importance of human resources as a determining factor in the capital of the entity. In our country, the legislative framework is quite broad in terms of non-financial reporting, and at the level of health and safety at work this is often done only at the formal level, generating unjustified additional costs. Through this article we want to add value to the literature in the field of health and safety at work and to sound the alarm on its importance in the work environment. JEL: H10, H50, H60
dc.formatapplication/pdf
dc.identifier978-9975-75-981-6
dc.identifier${dspace.ui.url}/handle/1234567890/610
dc.identifierhttp://irek.ase.md:80/xmlui/handle/1234567890/610
dc.identifier.urihttps://cris.ase.md/handle/123456789/5089
dc.languageother
dc.publisherASEM
dc.subjectnon-financial reporting
dc.subjectpublic entities
dc.subjectenviroment
dc.subjecthuman resources
dc.titleRaportarea nefinanciară în legătură directă cu sănătatea și securitatea în muncă la nivelul entităților publice
dc.typeArticle
dspace.entity.typePublication
Files
Original bundle
Now showing 1 - 1 of 1
Thumbnail Image
Name:
Deac_C-F_ conf_12.03.20.pdf
Size:
554.28 KB
Format:
Adobe Portable Document Format
Description:
Download
Collections
Facultatea Contabilitate