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Transparency Degree of Non-financial Information Disclosure

Nicoleta-Daniela Milu () and Camelia-Daniela Hategan ()
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Nicoleta-Daniela Milu: West University of Timisoara
Camelia-Daniela Hategan: West University of Timisoara

Ovidius University Annals, Economic Sciences Series, 2019, vol. XIX, issue 2, 806-811

Abstract: Corporate social responsibility (CSR) refers to the strategies of corporations or companies that conduct their business in a way that is beneficial to the environment, employees and community in terms of development. The responsible companies invest in strengthening the trust of their partners, in parallel with the improvement of the economic performances. Credibility and transparency are those impressions we remain with after reading social reports. The consistency, relevance and completeness of the CSR reports are given by the extent to which they cover the relevant topics and the amounts for CSR actions are communicated. The main purpose of this paper is to analyze the degree of transparency of the social responsibility activities of a sample of companies listed on the Bucharest Stock Exchange in terms of non-financial performance indicators for the period 2017-2018. The study shows that each company presents its sustainability activities differently in their reports, with a positive evolution of the social responsibility activities presented.

Keywords: non-financial reports; transparency; sustainable business (search for similar items in EconPapers)
JEL-codes: M14 M40 M49 (search for similar items in EconPapers)
Date: 2019
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