Regulations Regarding Nonfinancial Reporting and Socially Responsible Behavior

Mihai-Florentin Herciu ()
Additional contact information
Mihai-Florentin Herciu: “Alexandru Ioan Cuza†University of Iaşi

Ovidius University Annals, Economic Sciences Series, 2021, vol. XXI, issue 2, 286-294

Abstract: The socially responsible behaviour of economic entities and non-financial reporting are subjects of maximum interest in the business environment, given that they have had a major impact on the way economic activities are conducted, from the perspective of stakeholders. They are interested in the impact of the companies on the society as a whole, wishing to be informed about non-financial issues in addition to those of a financial nature. The purpose of this paper is to highlight certain regulations and norms that were meant to implement in corporate conduct the socially responsible behavior or that provided directions to be followed in terms of non-financial reporting. In this respect, an evolutionary analysis of the main regulations was carried out, highlighting defining aspects for each of them, independently and comparatively. The results of the research have highlighted the existence of many regulations concerning non-financial reporting, each with a different audience, with the desire to harmonise the regulations concerning non-financial reporting being highlighted.

Keywords: Corporate social Responsibility; Nonfinancial reporting; GRI; SASB; IIRC (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
https://stec.univ-ovidius.ro/html/anale/RO/2021-2/Section%203/16.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:ovi:oviste:v:xxi:y:2021:i:2:p:286-294

Access Statistics for this article

Ovidius University Annals, Economic Sciences Series is currently edited by Spatariu Cerasela

More articles in Ovidius University Annals, Economic Sciences Series from Ovidius University of Constantza, Faculty of Economic Sciences Contact information at EDIRC.
Bibliographic data for series maintained by Gheorghiu Gabriela ().