Raportarea nonfinanciară – element-cheie pentru afacerile din prezent și din viitor
Non-Financial Reporting – Key-Element for the Current and Future Business
Author(s): Elena Stănciulescu, Mihai VuţăSubject(s): Economy, Energy and Environmental Studies, Human Rights and Humanitarian Law, Accounting - Business Administration, ICT Information and Communications Technologies, EU-Legislation
Published by: Corpul Experților Contabili și Contabililor Autorizați din România (CECCAR)
Keywords: non-financial reporting; non-financial statement; sustainability; CSRD; NFRD; digitization;
Summary/Abstract: By this paper we aim to emphasize the regulatory framework and the content of non-financial reporting, as well as the importance of presenting this information, which facilitate the development and/or the consolidation of a responsible business model. The professional accountants have a major responsibility in the capital employment process and must have an integrated thinking by their role in the audit councils and the audit commissions, as financial managers, and within the positions in the financial field in order to inform the organisations’ decision-makers and the investors with regard to the opportunities and risks related to sustainability.
Journal: CECCAR Business Review
- Issue Year: 3/2022
- Issue No: 10
- Page Range: 3-8
- Page Count: 6
- Language: English, Romanian
