Transpunerea Directivei UE privind raportarea nefinanciară în România – Perioada 2013-2020
The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period
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: Directive 2014/95/EU; non-financial reporting; Romania; voluntary/mandatory disclosure; NFRD;
Summary/Abstract: Starting with 2016, the non-financial reporting became mandatory for certain types of entities in theEuropean context due to the introduction of the Directive 2014/95/EU, and the Directive has beentransposed in the Romanian context, a country without a CSR reporting tradition. This paper aims todiscuss the main concerns at European and national level regarding the effectiveness of this form ofregulation. To achieve this aim, we enrol in extensive research using the framework of neo-institutionalnormative theory and the qualitative methodology based on a literature review of academic debatesand documentary analysis of the transposition process, highlighting the harmonization of the Romanianregulation to the EU Directive. Therefore, the contribution of this paper is to reveal the transposition’soutcome in the context of the economic-, government- and society-related factors in Romania, takinginto consideration the historical, cultural, economic and political local contexts.
Journal: CECCAR Business Review
- Issue Year: 1/2020
- Issue No: 06
- Page Range: 63-72
- Page Count: 10
- Language: English