Please use this identifier to cite or link to this item:
https://irek.ase.md:443/xmlui/handle/1234567890/607
Title: | Raprtarea integrată dintr-o perspectivă teoretică |
Authors: | Ivaniuc, Anda-Larisa Cosmulese, Cristina Gabriela |
Keywords: | raportare integrată informație nefinanciară rapoarte de sustenabilitate |
Issue Date: | Mar-2020 |
Publisher: | ASEM |
Abstract: | The research is intended to assist and encourage entities to prepare concise, relevant and useful non-financial statements in accordance with the requirements of Directive 2014/95 / EU. Proper publication of nonfinancial information is an essential element in ensuring a stable financial sector. The authors illustrated the usefulness of non-financial information, what are the tools for reporting non-financial information, what are the standards of the Global Reporting Initiative, what is the contribution of integrated reporting to improving the quality of financial and non-financial information, and analyzed a series of non-financial performance indicators? which can be found in the sustainability reports prepared by the companies listed on the Bucharest Stock Exchange. JEL: M41 |
Description: | IVANIUC, Anda-Larisa, COSMULESE, Cristina Gabriela. Raprtarea integrată dintr-o perspectivă teoretică. In: Provocările contabilităţii în viziunea tinerilor cercetători [online]: culeg. de articole șt.: conf. șt. intern., 12-13 martie 2020. Ed. a 4-a. Chişinău: ASEM, 2020, pp. 166-172. ISBN 978-9975-75-981-6. |
URI: | ${dspace.ui.url}/handle/1234567890/607 http://irek.ase.md:80/xmlui/handle/1234567890/607 |
ISBN: | 978-9975-75-981-6 |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
Ivaniuc_A-L_Cosmulese_C-G_ conf_12.03.20.pdf | 736.21 kB | Adobe PDF | ![]() View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.