The Road to Transposing the Non-Financial Reporting EU Directive within the Romanian Context – The 2013-2020 Period

Adriana Tiron-Tudor, Teodora Viorica Fărcaş, Ioana Dragu and Ecaterina Monica Moise
Additional contact information
Adriana Tiron-Tudor: Babeş-Bolyai University, Cluj-Napoca
Teodora Viorica Fărcaş: Babeş-Bolyai University, Cluj-Napoca
Ioana Dragu: Babeş-Bolyai University, Cluj-Napoca
Ecaterina Monica Moise: Babeş-Bolyai University, Cluj-Napoca
Authors registered in the RePEc Author Service: Adriana Tiron Tudor

CECCAR Business Review, 2020, vol. 1, issue 6, 63-72

Abstract: Starting with 2016, the non-financial reporting became mandatory for certain types of entities in the European context due to the introduction of the Directive 2014/95/EU, and the Directive has been transposed in the Romanian context, a country without a CSR reporting tradition. This paper aims to discuss the main concerns at European and national level regarding the effectiveness of this form of regulation. To achieve this aim, we enrol in extensive research using the framework of neo-institutional normative theory and the qualitative methodology based on a literature review of academic debates and documentary analysis of the transposition process, highlighting the harmonization of the Romanian regulation to the EU Directive. Therefore, the contribution of this paper is to reveal the transposition’s outcome in the context of the economic-, government- and society-related factors in Romania, taking into consideration the historical, cultural, economic and political local contexts.

Keywords: Directive 2014/95/EU; non-financial reporting; Romania; voluntary/mandatory disclosure; NFRD (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2020
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.ceccarbusinessreview.ro/the-road-to-tr ... d-a47d/download-PDF/ (application/pdf)
https://www.ceccarbusinessreview.ro/the-road-to-tr ... eriod-a47a/abstract/ (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:6:p:63-72

DOI: 10.37945/cbr.2020.06.08

Access Statistics for this article

CECCAR Business Review is currently edited by Robert-Aurelian ȘOVA

More articles in CECCAR Business Review from Body of Expert and Licensed Accountants of Romania (CECCAR)
Bibliographic data for series maintained by Radu CIOBANU ().