Non Financial Reporting between Necessity and Obligation
Currently the focus is on the fact that non-financial reporting is essential for the transition to a sustainable economy which combines long-term profitability with social inclusion and protection of natural resources. It aims is to increase the transparency and comparability among large companies. The information they provide will be available direct investors interested in sustainable development of target companies, investors can have a complete image on the position and performance not only in economic and financial matters but also in aspects of sustainable development.
*** CR Perspectives 2013, Global CR Reporting Trends and Stakeholder Views; Corporate Register.com.
*** European Comission (2014). Directive 2014/34/UE of the European Parliament and of the Concil, www.eurlex.europa.eu.
*** G4 Sustainability Reporting Guidelines. Report ing Principles and Standard Disclosures; Global Reporting Initiative, 2014.
*** Integrated Reporting. The Future of Corporate Reporting; PwC, 2012.
*** New Transparency Rules on Social Responsibility for Big Companies; Press Release, ST 13606/14, Brussels, 29.9.2014.
*** Erns and Young (2013-2015). Tendinţe şi realităţi CSR în România, in Romanian.
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