| Autor: |
Adriana TIRON-TUDOR, Teodora Viorica FĂRCAŞ, Ioana DRAGU, Ecaterina Monica MOISE |
| Jazyk: |
English<br />Romanian; Moldavian; Moldovan |
| Rok vydání: |
2020 |
| Předmět: |
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| Zdroj: |
CECCAR Business Review, Vol 1, Iss 5, Pp 63-72 (2020) |
| Druh dokumentu: |
article |
| ISSN: |
2668-8921 |
| DOI: |
10.37945/cbr.2020.05.07 |
| 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: |
Directory of Open Access Journals |
| Externí odkaz: |
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