RAPORTAREA VOLUNTARĂ – FACTOR DE CREŞTERE AL TRANSPARENŢEI ENTITĂŢILOR ECONOMICE DIN ROMÂNIA
VOLUNTARY REPORTING - TRANSPARENCY GROWTH FACTOR OF ECONOMIC ENTITIES IN ROMANIA

Summary/Abstract: Voluntary reporting has its sources in past business development, due to the fact that the owners have delegated the function of company managers. Thus, the need of voluntary reporting, because the imbalance of information between the two parties: managers have more information about business than their owners. Voluntary reporting covers information disclosed by the company's own will. Manifested in the voluntary reporting of economic and social influence and behavioral pertaining to each firm's own personality. There is no established definition or theoretical framework for the voluntary publication, which is a response to numerous challenges, environmental forces, economic factors and regulatory structures, response is modeled according to the publishing company's position, the organizational structure, policies and practices and thinking on the strategic values of its publication to the organization (Graham R., Harveya C., Rajgopal S., 2005).

• Details
• Contents