ANALYSIS OF THE INFORMATION ON THE SOCIAL ASPECTS SUBMITTED IN THE SUSTAINABILITY REPORT BY THE COMPANIES IN ROMANIA WHICH USE THE SUSTAINABILITY REPORTING STANDARDS DEVELOPED BY GRI
ANALYSIS OF THE INFORMATION ON THE SOCIAL ASPECTS SUBMITTED IN THE SUSTAINABILITY REPORT BY THE COMPANIES IN ROMANIA WHICH USE THE SUSTAINABILITY REPORTING STANDARDS DEVELOPED BY GRI
Author(s): Geanina Iulia Boțoteanu RădăcinăSubject(s): Human Rights and Humanitarian Law, Present Times (2010 - today), Accounting - Business Administration, Human Resources in Economy, Corruption - Transparency - Anti-Corruption
Published by: EDITURA INDEPENDENŢA ECONOMICĂ
Keywords: 500 employees; non-financial information; environmental; social issues;
Summary/Abstract: Starting with the financial year for 2017, public interest entities in Romania that register more than 500 employees are obliged to publish non-financial information in the administrator's report or in a separate report. This information refers to environmental, social, human rights, anti-corruption and bribery issues, as well as other aspects considered significant. The objective of this article is to analyze the information reported by the Romanian companies that use the reporting standards issued by the Global Reporting Initiative, regarding the social aspects.
Journal: REVISTA ECONOMIA CONTEMPORANĂ
- Issue Year: 5/2020
- Issue No: 3
- Page Range: 149-154
- Page Count: 6
- Language: English