THE IMPORTANCE OF NON-FINANCIAL REPORTING IN ENTITIES AND ITS INFLUENCE IN THE PREPARATION OF ANNUAL FINANCIAL STATEMENTS

Cioca Ionela Cornelia
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Cioca Ionela Cornelia: 1 DECEMBRIE 1918 UNIVERSITY OF ALBA IULIA, ROMANIA

Annals - Economy Series, 2025, vol. 5I, 97-105

Abstract: The purpose of this paper is to analyze the main aspects regarding the importance of non-financial reporting within entities and its influence in the preparation of annual financial statements. The main objectives considered were to present the concept of non-financial reporting and its importance for stakeholders, the reporting of non-financial information through the 2014/95/EU declaration, the financial and non-financial indicators resulting from sustainability reports. I analyzed the case study regarding non-financial reporting within the Ikea Romania company. The scientific approach is based on information from the national specialized literature, as well as from the practical documentation carried out through the presented case study. In developing the paper, I opted to combine quantitative research with qualitative research in order to obtain the expected results. Following the research undertaken, the research instruments belong to the two categories of methods, namely: review of the specialized literature, comparison, descriptive analysis, case study method, data interpretation.

Keywords: non-financial reporting; integrated reporting; financial statements; entities (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2025:v:5i:p:97-105

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