What corporate governance and non-financial reporting have in common?
What corporate governance and non-financial reporting have in common?
Author(s): Simona-Carmen FătuSubject(s): Economy
Published by: Editura Mustang
Keywords: corporate governance; decision; administrator; director; management; company; financial reporting; non-financial reporting; responsibility; liability; obligation; evaluation; decision-making
Summary/Abstract: The article reviews some of the most important responsibilities of the company’s directors,starting with those indicated by the company’s law, continuing with those related to thefinancial reporting and, more recently non-financial reporting, reflecting a bit more on thedifferences, similarities but also interdependences between the two types of reporting andconcludes with the methods used to evaluate the corporate governance/ the governance act,in general, based on financial and non-financial reporting. The end of the article brings,again, in front of the reader the key words used in corporate governance - decision makingprocess, emphasizing the fact that evaluation of the decision making process represents anindicator that can be included in the non-financial reporting.
Journal: Revista de Studii Financiare
- Issue Year: 3/2018
- Issue No: 4
- Page Range: 167-170
- Page Count: 4
- Language: English, Romanian
