Analiză comparativă a raportărilor nefinanciare ale companiilor listate la BVB, indicii BET și BETAeRO
Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices
Author(s): Alin Ionel Ienciu, Nicoleta Maria Ienciu, Viorel-Gabriel Raita, Marius Ioan MihutSubject(s): Economy, Financial Markets, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: sustainability; non-financial reporting; listed companies; sustainable development; BET; BETAeRO;
Summary/Abstract: The present study analyzes the level and quality of non-financial reporting by companies listed on the Bucharest Stock Exchange in 2023, focusing on the differences between companies included in BET and BETAeRO indices. The research employs a mixed methodology, combining a quantitative analysis of reporting indicators (Vektor indicator, reporting volume) with a qualitative analysis of the adopted standards. The results indicate significant correlations between the level of non-financial reporting and factors like company size and index membership. The study highlights a series of notable disparities between the reporting practices of large companies (BET) and those of smaller companies (BETAeRO).
Journal: CECCAR Business Review
- Issue Year: 6/2025
- Issue No: 2
- Page Range: 8-15
- Page Count: 8
- Language: Romanian
