Non Financial Reporting between Necessity and
Obligation Cover Image
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Non Financial Reporting between Necessity and Obligation
Non Financial Reporting between Necessity and Obligation

Author(s): GÂDĂU Liana
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: ASERS Publishing
Keywords: non-financial reporting; environmental reporting; social reporting

Summary/Abstract: Currently the focus is on the fact that non-financial reporting is essential for the transition to a sustainable economy which combines long-term profitability with social inclusion and protection of natural resources. It aims is to increase the transparency and comparability among large companies. The information they provide will be available direct investors interested in sustainable development of target companies, investors can have a complete image on the position and performance not only in economic and financial matters but also in aspects of sustainable development.

  • Issue Year: VII/2016
  • Issue No: 13
  • Page Range: 58-63
  • Page Count: 6
  • Language: English