Non-Financial Reporting in Romania in the pre-Directive 2014/95/EU Period (1990-2013)

Adriana Tiron-Tudor, Teodora Viorica Fărcaş, Ioana Dragu and Ecaterina Monica Moise
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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 5, 63-72

Abstract: 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

Keywords: non-financial reporting; Romania; voluntary/mandatory disclosure; Directive; NFRD (search for similar items in EconPapers)
JEL-codes: M40 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:5:p:63-72

DOI: 10.37945/cbr.2020.05.07

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