NON-FINANCIAL REPORTING - A CRUCIAL COMPONENT IN ASSESING THE GLOBAL PERFORMANCE OF THE ECONOMIC SUSTAINABILITY OF THE ENTITY

Marilena Zuca ()
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Marilena Zuca: Romanian-American University, Romania

Journal of Information Systems & Operations Management, 2023, vol. 17, issue 2, 212-232

Abstract: In the modern business environment, non-financial reporting—such as sustainability and corporate social responsibility reports—is becoming a more significant trend. The term ""non-financial reporting"" describes how economic organizations fulfil their obligations to the environment, to employees, to diversity and inclusion, to human rights, to governance concerns, and to prevent bribery and corruption. Significant effects of non-financial reporting are felt by a variety of stakeholders, including customers, workers, investors, and the general public. The results of the research clearly showed the high levels of interest, perception, and expectations of these parties with respect to the accuracy and reliability of non-financial information, as well as the necessity of finding new methods to improve the accountability and transparency of economic entities in this area.

Date: 2023
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