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The use of non-financial information in stakeholder decision-making

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dc.contributor.author Grosu, Veronica
dc.contributor.author Tanasă (Brînzaru), Simona-Maria
dc.date.accessioned 2020-09-11T08:35:49Z
dc.date.available 2020-09-11T08:35:49Z
dc.date.issued 2017-11
dc.identifier.isbn 978-9975-75-895-6
dc.identifier.uri ${dspace.ui.url}/handle/1234567890/434
dc.description GROSU, Veronica, TANASĂ (BRÎNZARU), Simona-Maria. The use of non-financial information in stakeholder decision-making. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 121-125. ISBN 978-9975-75-895-6. en_US
dc.description.abstract The informations is essential for making decisions within an entity but does not have to focus on a single form of information. Financial informations is usually the primary factor of a decision, but the informational requirements of the current market highlight the stakeholders' focus on non-financial information, on environmental or social issues, and on the links between financial and non-financial information. Traditional financial reports do not contain a wide range of non-financial information, but rather limited. Thus, at global level, the perspective of corporate reporting has changed, resulting in other types of reporting aimed at highlighting non-financial information and meeting the information requirements of stakeholders. Stakeholders appeal to environmental reports, corporate governance reports, social responsibility reports, sustainability reports, and integrated reports to get the most out of an entity's work. Currently, non-financial information is a significant factor in stakeholder decision-making. JEL: M41, M49 en_US
dc.language.iso en en_US
dc.publisher ASEM en_US
dc.subject non-financial information en_US
dc.subject decision en_US
dc.subject stakeholders en_US
dc.subject reporting en_US
dc.title The use of non-financial information in stakeholder decision-making en_US
dc.type Article en_US


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