Non-financial reporting. Analysis of the corporative sustainability reporting framework in the European and national context

Larisa Nicoleta Gafencu
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Larisa Nicoleta Gafencu: Doctoral School of Economics and Business Administration; Alexandru Ioan Cuza University of Iași

SEA - Practical Application of Science, 2023, issue 32, 97-103

Abstract: This article presents an analysis of documents concerning regulations at the European and national levels aimed at sustainability reporting. The study examines various policy documents, guidelines, and legal frameworks related to preparing sustainability reports at the European Union level (EU) and national levels. The analysis reveals that in the EU and our country, steps have been taken to address the issue of reporting sustainability information, through directives and initiatives to guide organizations globally. The analysis identifies some important issues, including the need for better measurement and monitoring of the work of reporting organizations, the importance of reported information, and the potential of regulatory frameworks to stimulate sustainable activities. The study suggests that legislative regulations have an important role in organizations’ sustainable progress. The conclusions of this research are relevant for decision-makers, economic actors, and other stakeholders in promoting sustainable practices at organizational and strategic levels.

Keywords: sustainability report; non-financial statement; sustainability; voluntary reporting (search for similar items in EconPapers)
JEL-codes: M14 M49 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:cmj:seapas:y:2023:i:32:p:97-103

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