CONSIDERATIONS REGARDING THE PUBLISHING OF NON-FINANCIAL INFORMATION ACCORDING TO THE EUROPEAN DIRECTIVES

POPA Maria Madalina Bogeanu and Mariana Man
Additional contact information
POPA Maria Madalina Bogeanu: University of Craiova, Craiova, Romania
Mariana Man: University of Petrosani, Petrosani, Romania

Revista Economica, 2018, vol. 70, issue 3, 32-45

Abstract: This paper presents the approach of the non-financial information initiated by the Directive 32/2014 EU and currently transposed under the form of the Directive 95/2014 EU. Publishing information of non-financial nature is obeyed to a set of rules that needs to be followed by the big organizations and the groups of public interest. The structuring of the non-financial report is based on the GRI reporting model. The targeted economic organizations are not strangers to the non-financial reporting sphere because the majority have opted for a responsible growth of activity. The implication in environmental, social and governance actions has classified the organization's activity as being a durable one. It has been identified the fact that the responsibility of formulating the non-financial reports belongs to the management and the accounting compartments. It has also been followed how, in the stakeholders' ensemble, the non-financial information occupies an important position in the decisive process.

Keywords: non-financial information; durable development; sustainability; responsible growth; reporting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2018
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
http://economice.ulbsibiu.ro/revista.economica/archive/70303bogeanupopa&man.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:blg:reveco:v:70:y:2018:i:3:p:32-45

Access Statistics for this article

More articles in Revista Economica from Lucian Blaga University of Sibiu, Faculty of Economic Sciences Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No.17, postal code 550324, Sibiu, Romania. Contact information at EDIRC.
Bibliographic data for series maintained by Eduard Alexandru Stoica ().