Adoptarea practicilor de raportare nefinanciara ale companiilor cotate la Bursa de Valori din Bucuresti
Adoption of Non-Financial Reporting Practice of the Companies Listed on Bucharest Stock Exchange

Summary/Abstract: In the era of continuous transformation, financial statements have lost their relevance to investors. As a result, investors are requesting the publication of non-financial information in order to make wise decisions. The goal of this paper consists in showing the potential of the companies listed on the Bucharest Stock Exchange (BSE) to publish non-financial information through a separate report towards the annual report aimed at attracting investors and creating an international image. Thus, in order to achieve this goal, companies listed on BSE from different activity sectors were analyzed. The study revealed a tendency of the companies to imitate the best practices for drafting the reports. However, Romania is still facing the understanding of the new non-financial reporting concept.

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