Raportarea non-financiară: Practica sectorului de asigurări din Republica Moldova

Abstract

Non-financial reporting for stakeholders helps to evaluate the performance of the reporting entity, strengthen the relationship with the community and increase capital. In order to identify the current problems regarding non-financial reporting within entities from the insurance sector in the Republic of Moldova, the author analyzed the normative framework, research opinions regarding non-financial reporting and its benefits in the decision-making process, tested the practices and possibilities of reporting by entities in the given sector of the national economy. The study is carried out on the basis of general and special scientific methods through a systematic approach, of analysis, synthesis, modeling, study of legislative and normative acts, specialized literature, comparison and content analysis. The study identifies actions and provides new evidence on improving the quality of information provided to stakeholders. CZU:005.216.1:368.03(478); JEL: M41; DOI: https://doi.org/10.53486/isca2023.14