SMEs and IR: Evidence from Romania

Gianluca Zanellato () and Adriana Tiron-Tudor ()
Additional contact information
Gianluca Zanellato: Babeș-Bolyai University
Adriana Tiron-Tudor: Babeș-Bolyai University
Authors registered in the RePEc Author Service: Adriana Tiron Tudor

A chapter in Development of Integrated Reporting in the SME Sector, 2021, pp 149-158 from Springer

Abstract: Abstract The improved relevance of corporate reporting practices has emerged worldwide, particularly in the European Union, with its regulation on non-financial information demonstrates the increased relevance of such practices. In the case of Romania, non-financials reports are still consolidating in organizations of all sizes. Although, Romanian SMEs are not exploiting the potential of corporate reporting practices. To this extent, the present chapter aims to provide an overview of SMEs’ significance in the Romanian economic fabric, and it outlines how Romanian corporations of various sizes are using and communicating through their non-financial report. A particular focus is given to content required by the IIRF, with the extent to demonstrate the possibility to adapt such content to SMEs.

Date: 2021
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

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:spr:csrchp:978-3-030-81903-3_6

Ordering information: This item can be ordered from
http://www.springer.com/9783030819033

DOI: 10.1007/978-3-030-81903-3_6

Access Statistics for this chapter

More chapters in CSR, Sustainability, Ethics & Governance from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().