The level of non-financial reporting within Romanian listed companies
by Marius Ioan Mihuț
International Journal of Economics and Accounting (IJEA), Vol. 10, No. 3, 2021

Abstract: The main objective of the current study is to analyse how the national introduction of Directive 2014/95/EU which obliges the listed entities on the stock exchange with a number of over 500 employees to report non-financial information on diversity and sustainability, generated changes regarding the quantity and quality of non-financial information reported by the Romanian listed entities on Bucharest Stock Exchange (BSE), categories I, II and III. As conclusions of our analyses, we find difficulties in implementing Directive 95/2014/EU within the most representative entities in Romania. Thus, we consider the non-financial reports made by the entities in Romania are lacking in transparency. From the analysed information, the most important and most reported are the narrative and descriptive non-financial information.

Online publication date: Thu, 29-Jul-2021

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