NON-FINANCIAL REPORTING: AN INSTRUMENT OF SOCIAL RESPONSIBILITY AT THE LEVEL OF PUBLIC INTEREST ENTITIES

Georgiana - Janina Soare ()
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Georgiana - Janina Soare: Valahia University of Targoviste,

Management Strategies Journal, 2021, vol. 51, issue 1, 184-196

Abstract: The globalization of markets imposes, more than ever, competitiveness imperatives for economic entities around the world and has consequences both on the environment and on the people. In this context, there are alternatives to the sustainable development to keep environmental and social resources in optimal shape. Economic entities as major players in society must play their part and be aware of the importance of integrating actions specific to sustainable development and social irresponsibility at the strategic and decision-making level. To survive and be more competitive, they are forced to innovate and develop products that are more environmentally friendly. Social responsibility is a concern at national and international level, and the reporting of non-financial information is a result of the actions taken by economic entities in this regard.

Keywords: social responsibility; non-financial information; sustainable development; public interest entity (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:brc:journl:v:51:y:2021:i:1:p:184-196

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