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Impact of Non-Financial Information on Sustainable Reporting of Organisations’ Performance: Case Study on the Companies Listed on the Bucharest Stock Exchange

Mariana Man () and Maria-Mădălina Bogeanu-Popa ()
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Mariana Man: Faculty of Sciences, University of Petroșani, 332006 Petroșani, Romania
Maria-Mădălina Bogeanu-Popa: Faculty of Economics and Business Administration, University of Craiova, 200585 Craiova, Romania

Sustainability, 2020, vol. 12, issue 6, 1-15

Abstract: The influences resulted from the strategy of sustainable development of a country represents a challenge for both the research and all those interested. This paper researches how the non-financial information is relevant in reflecting the sustainability of Romanian economic entities’ performances. In this context, reference is made to the Bucharest Stock Exchange (BVB) and to the extent that the economic entities listed at the stock exchange draft sustainable reports in compliance with the international reporting requirements. The hypotheses formulated are related to the specific characteristics of the economic entities listed on the BVB. The research was done on a sample consisting of all economic entities contained by the International Reporting System of Issuers (IRIS) platform of the BVB, the sustainable reporting was analysed through the Pearson correlation coefficient and the ANOVA test. Following the research, results were obtained that made it possible to validate/invalidate the hypotheses. One of the specific characteristics that has been noted refers to the size of the economic entity; this has been shown to influence the extent to which the sustainable report drafted complies with the requirements of the international reporting frame.

Keywords: the non-financial information; integrated reporting; sustainable reporting; organisation’s performance (search for similar items in EconPapers)
JEL-codes: Q Q0 Q2 Q3 Q5 Q56 O13 (search for similar items in EconPapers)
Date: 2020
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