Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)
| Autor: | Ioana Dragu, Adriana Tiron-Tudor, Teodora Viorica Fărcaș, Ecaterina Monica Moise |
|---|---|
| Jazyk: | angličtina |
| Rok vydání: | 2020 |
| Předmět: |
Communist state
non-financial reporting business.industry voluntary/mandatory disclosure Accounting General Medicine Directive lcsh:Economic history and conditions Political science directive Sustainability nfrd lcsh:Finance lcsh:HG1-9999 Corporate social responsibility Normative lcsh:HC10-1085 business romania Erasmus+ Transformation processes Qualitative research |
| Zdroj: | CECCAR Business Review, Vol 1, Iss 5, Pp 63-72 (2020) |
| ISSN: | 2668-8921 |
| Popis: | In Romania, a country with a former centralised economy governed by a communist regime up to 1990, there was a tradition for reporting non-financial information, which includes corporate social responsibility, sustainability and environmental issues. This paper aims to analyse the transition to a free-market economy and a democratic society that encompasses complex socio-economic transformation processes, with a specific focus on non-financial reporting as a measure of its progress. Using the neoinstitutional normative theory framework, a qualitative methodology-based analysis of the national regulations concerning corporate reporting. This paper aims to outline the steps taken by Romania toward a market economy, through the lens of non-financial voluntary or mandatory reporting in for different types of entities. Acknowledgements: The results presented in this paper represents a part of the research conducted by the team in the frame of INTEREST-INTEgrated REporting for SMEs Transparency project, ERASMUS+ KA2 – Strategic Partnership 2019-1-HU01-KA202-060911 |
| Databáze: | OpenAIRE |
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