Impact of Non-Financial Reporting on Stakeholder Decisions

Alina Putan ()
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Alina Putan: “1st of December 1918” University of Alba Iulia, Romania

Ovidius University Annals, Economic Sciences Series, 2023, vol. XXIII, issue 2, 849-855

Abstract: The main purpose of the paper is to capture the growing role of non-financial reporting on stakeholder decisions. There is a growing need to identify when the information provided by financial reporting is sufficient in adopting a long-term decision to invest/develop a business/withdraw into a business. By utilizing the bibliometric study, we conducted a review of the literature on the significance given by stakeholders to non-financial information. Non-financial reporting provides additional information on how to use the financial resources of the company towards the sustainable development of the community in which it operates. Social responsibility programs serve companies by increasing their image and brand, resulting in the ultimate satisfaction of stakeholders and investors.

Keywords: nonfinancial reporting; CSR; bibliometric analysis (search for similar items in EconPapers)
JEL-codes: M14 (search for similar items in EconPapers)
Date: 2023
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