Raportarea performanței financiare și nefinanciare: evidențe din industria farmaceutică

Abstract

Our research aims to put a spot light on reporting the financial and non-financial performance of two companies in the pharmaceutical industry. The dynamics of the business environment and the pressure of various users of information on annual reports have led companies to disclosure their results on two levels: financial and non-financial. To answer the objective of our research, we performed a content analysis of the available reports of two companies in the pharmaceutical industry. The analyzed period was 2018-2021. Our conclusions highlight the performance evolution of the two companies from one period to another and the impact of the Covid-19 pandemic on it. The results obtained by us are useful for comparative analysis between companies in the same industry or analysis over time (from one period to another). CZU: [657.37+005.216.1]:661.12; JEL: M21, M41; DOI: https://doi.org/10.53486/issc2023.31