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Raportarea nefinanciară în România înainte de Directiva 2014/95/UE (1990-2013)
Numărul 5, mai 2020 » Sustenabilitate și raportare non-financiară
Rezumat: In Romania, a country with a former centralised economy governed by a communist regime up to 1990, there was a tradition for reporting non-financial information, which includes corporate social responsibility, sustainability and environmental issues. This paper aims to analyse the transition to a free-market economy and a democratic society that encompasses complex socio-economic transformation processes, with a specific focus on non-financial reporting as a measure of its progress. Using the neoinstitutional normative theory framework, a qualitative methodology-based analysis of the national regulations concerning corporate reporting. This paper aims to outline the steps taken by Romania toward a market economy, through the lens of non-financial voluntary or mandatory reporting in for different types of entities.
Acknowledgements: The results presented in this paper represents a part of the research conducted by the team in the frame of INTEREST-INTEgrated REporting for SMEs Transparency project, ERASMUS+ KA2 – Strategic Partnership 2019-1-HU01-KA202-060911
Acknowledgements: The results presented in this paper represents a part of the research conducted by the team in the frame of INTEREST-INTEgrated REporting for SMEs Transparency project, ERASMUS+ KA2 – Strategic Partnership 2019-1-HU01-KA202-060911
Clasificare JEL: M40 | Pagini: 63-72
Statistică:
vizualizări rezumat 169 |
descărcări PDF 342 |
vizualizări PDF 84
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