Raportarea capitalului uman în România: o analiză a Top 10 companii listate la BVB, indicele BET
Human Capital Reporting in Romania: An Analysis of the Top 10 Companies Listed on BVB, BET Index
Author(s): Nicoleta Maria Ienciu, Alin Ionel Ienciu, Mugurel Gabriel Sorin PopSubject(s): Economy, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: human capital; non-financial reporting; BVB; BET index; Romania;
Summary/Abstract: This paper analyzes the level of human capital reporting within the Top 10 companies listed on the Bucharest Stock Exchange, BET index, with the reference period being the year 2023. The results obtained indicate the existence of differences in reporting among the analyzed entities, that are not explained by the company’s size expressed by the number of employees. Some companies tend to adopt a more detailed approach regarding the information provided about their human capital, while others have a more limited approach. The paper brings a significant contribution to the accounting profession by highlighting the role of human capital in non-financial reporting.
Journal: CECCAR Business Review
- Issue Year: 6/2025
- Issue No: 1
- Page Range: 9-15
- Page Count: 7
- Language: Romanian
