Raprtarea integrată dintr-o perspectivă teoretică

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