Comparative Analysis of Non-Financial Reporting of Companies Listed on the Bucharest Stock Exchange, BET and BETAeRO Indices

Ionel-Alin Ienciu, Nicoleta-Maria Ienciu, Viorel-Gabriel Raita and Marius Ioan Mihuț
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Ionel-Alin Ienciu: Babeș-Bolyai University, Cluj-Napoca
Nicoleta-Maria Ienciu: Babeș-Bolyai University, Cluj-Napoca
Viorel-Gabriel Raita: Babeș-Bolyai University, Cluj-Napoca
Marius Ioan Mihuț: Babeș-Bolyai University, Cluj-Napoca

CECCAR Business Review, 2025, vol. 6, issue 2, 8-15

Abstract: The present study analyzes the level and quality of non-financial reporting by companies listed on the Bucharest Stock Exchange in 2023, focusing on the differences between companies included in BET and BETAeRO indices. The research employs a mixed methodology, combining a quantitative analysis of reporting indicators (Vektor indicator, reporting volume) with a qualitative analysis of the adopted standards. The results indicate significant correlations between the level of non-financial reporting and factors like company size and index membership. The study highlights a series of notable disparities between the reporting practices of large companies (BET) and those of smaller companies (BETAeRO).

Keywords: sustainability; non-financial reporting; listed companies; sustainable development; BET; BETAeRO (search for similar items in EconPapers)
JEL-codes: M14 M41 M49 Q01 Q56 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:6:y:2025:i:2:p:8-15

DOI: 10.37945/cbr.2025.02.02

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