Raportarea nefinanciară în legătură directă cu sănătatea și securitatea în muncă la nivelul entităților publice

Abstract

The article addresses the issue of disclosure of occupational safety and health issues by public entities in Romania, under the influence of recent changes in the legislative framework imposed by the adoption of EU Directive 2014/95 on non-financial reporting by large corporations exceeding 500 employees. The purpose of our study is to determine the relevant factors that influence the level of communication within Romanian companies and to highlight the importance of human resources as a determining factor in the capital of the entity. In our country, the legislative framework is quite broad in terms of non-financial reporting, and at the level of health and safety at work this is often done only at the formal level, generating unjustified additional costs. Through this article we want to add value to the literature in the field of health and safety at work and to sound the alarm on its importance in the work environment. JEL: H10, H50, H60