The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period
| Autor: | Teodora Viorica Farcas, Ioana Dragu, Ecaterina Monica Moise, Adriana Tiron-Tudor |
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| Rok vydání: | 2020 |
| Předmět: |
non-financial reporting
voluntary/mandatory disclosure business.industry Romanian directive 2014/95/eu Context (language use) Accounting General Medicine Directive language.human_language lcsh:Economic history and conditions Political science nfrd lcsh:Finance lcsh:HG1-9999 language lcsh:HC10-1085 romania business Period (music) |
| Zdroj: | CECCAR Business Review, Vol 1, Iss 6, Pp 63-72 (2020) |
| ISSN: | 2668-8921 1454-9263 |
| DOI: | 10.37945/cbr.2020.06.08 |
| Popis: | Starting with 2016, the non-financial reporting became mandatory for certain types of entities in the European context due to the introduction of the Directive 2014/95/EU, and the Directive has been transposed in the Romanian context, a country without a CSR reporting tradition. This paper aims to discuss the main concerns at European and national level regarding the effectiveness of this form of regulation. To achieve this aim, we enrol in extensive research using the framework of neo-institutional normative theory and the qualitative methodology based on a literature review of academic debates and documentary analysis of the transposition process, highlighting the harmonization of the Romanian regulation to the EU Directive. Therefore, the contribution of this paper is to reveal the transposition’s outcome in the context of the economic-, government- and society-related factors in Romania, taking into consideration the historical, cultural, economic and political local contexts. |
| Databáze: | OpenAIRE |
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