INSIGHTS ON NON-FINANCIAL REPORTING ANALYSIS IN THE TELECOMMUNICATIONS INDUSTRY

Ioana Miruna TÃTARU, Elena FLEACÃ and Bogdan FLEACÃ

Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, 2019, vol. 13, issue 1, 13-24

Abstract: Brand image is a source of competitive advantage. Therefore, the impact that organizations have on the community is important for their image and the organizational performance. Telecommunication industry is one of the most competitive industries in the world, therefore a good image helps organizations to stay competitive. Telecommunication companies have a significant impact on the communities and societies within which they operate. Such impact is described in non-financial reports that organizations prepare at the end of each year. This paper aims to analyze the impact of three most competitive telecommunication companies in Romania by comparing their non-financial reports on different criteria. Romania CSR Index is the work that compares the sustainability initiatives of all the companies with more than 500 employees with respect to corporate governance and diversity in the workplace, and also considering the GRI areas: economy, environment and social impact (anti-corruption policy, employees, community, supply chain, marketing awareness). In a 2012 research, CSR management standards applied by major Romanian companies have been analyzed, along with their support on AA1000, GRI, ISO 14001, ISO 26000, SA8000, United Nations Global Compact Ten Principles from 2014. This paper is a more detailed and updated analysis on non-financial reports of Romania’s most representative telecommunication companies Orange, Vodafone and Telekom, at both Romanian and group level. Their non-financial reports are compared using criteria such as: contribution to United Nations Sustainable Development Goals set in 2015, sustainable standards ISO 26000, AA1000, GRI support and stakeholder’s engagement methodologies.

Keywords: telecommunication; non-financial reporting; sustainable development; Romania; GRI. (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:rom:mancon:v:13:y:2019:i:1:p:13-24

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