NON-FINANCIAL REPORTING, VECTOR FOR PROMOTING SUSTAINABLE DEVELOPMENT GOALS
NON-FINANCIAL REPORTING, VECTOR FOR PROMOTING SUSTAINABLE DEVELOPMENT GOALS

NON-FINANCIAL REPORTING, VECTOR FOR PROMOTING SUSTAINABLE DEVELOPMENT GOALS

Author(s): Margareta Bocancia, Daniela Gabriela COZMA
Subject(s): Economy
Published by: Editura Universităţii »Alexandru Ioan Cuza« din Iaşi
Keywords: Sustainable Development Goals; non-financial reporting; stakeholders;
Summary/Abstract: The pandemic phenomenon COVID-19 has induced at the level of stakeholders additional financial and non-financial information needs from economic entities, which in turn are faced with the need to build confidence in the sustainability of their business. As forms of revealing sustainability under the effect of the pandemic, non-financial reports seem to have lost their relevance, becoming dependent on the reflection of past events only. Faced with the limitations of its non-financial reporting regulations, the European Commission intends to change the regulatory framework for sustainability reporting in Europe, considering the creation of a single reporting standard that includes the 17 Sustainable Development Goals set out in the 2030 Agenda of the United Nations (UN) as appropriate. In this context, through their study, the authors aim to identify the way in which, in anticipation, economic entities include in their reports the objectives of sustainable development. In our approach we use content analysis as a qualitative method combined with descriptive and inferential statistics as quantitative methods for the processing of non-financial reports.

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