Raportarea nefinanciară în România înainte de Directiva 2014/95/UE (1990-2013)
Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)
Author(s): Adriana Tiron-Tudor, Teodora Viorica FARCAS, Ioana Dragu, Ecaterina Monica MoiseSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: non-financial reporting; Romania; voluntary/mandatory disclosure; Directive; NFRD;
Summary/Abstract: 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.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 05
- Page Range: 63-72
- Page Count: 10
- Language: English, Romanian